Animation Tax Relief

Introduced on the 1st April 2013

Your company will be entitled to claim Animation Tax Relief on an animation programme if:

• the programme passes a cultural test – relative to the European Economic Area
• the programme is intended for broadcast
• at least 51% of the total core expenditure is on animation
• at least 25% of the total production costs relate to activities in the UK

Animations commissioned together are treated as one programme.

Your company can't claim Animation Tax Relief if the programme:

• is an advertisement or promotional programme
• is a news, current affairs or discussion programme
• is a quiz or game show, panel show, variety show, or similar programme
• consists of or includes an element of competition or contest
• broadcasts live events, including theatrical and artistic performance
• is produced for training purposes