Consultation outcome

Creative Sectors tax reliefs: Cultural Test for British High-end Television: Consultation

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation has concluded

Detail of outcome

Consultation on test to identify culturally British high-end television that might be considered eligible for the new tax relief


Original consultation

Summary

Consultation on test to identify culturally British high-end television that might be considered eligible for the new tax relief

This consultation ran from
to

Consultation description

In the March 2012 Budget, the Chancellor of the Exchequer announced that the Government will introduce corporation tax reliefs for Animation, High-end television and Video games industries from April 2012, subject to State Aid approval from the European Commission, and following consultation on design. HM Treasury’s consultation on proposals setting out these tax reliefs closed on 10th September 2012.

This Department for Culture, Media and Sport (DCMS) consultation paper separately seeks views on a proposed test to identify culturally British high-end television that might be considered eligible for the new tax relief. This requirement is in line with the European Commission’s rules on State Aid. The final design of the cultural test for animation will therefore be dependent upon input from both this consultation and the European Commission.

Documents

Creative Sectors tax reliefs: Cultural Test for British High-end Television: Consultation

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email enquiries@dcms.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Creative Sectors tax reliefs: Cultural Test for British High-end Television: Consultation

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email enquiries@dcms.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Published 1 October 2012