CREC020100 | Qualifying productions: Overview

Films and TV programmes

A production can only be regarded as a film or TV programme for the purposes of the Audio-Visual Expenditure Credit (AVEC) if it meets the definition of a film or TV programme set out in the following sections of the Corporation Tax Act (CTA) 2009:

• Section 1179DA, for film

• Section 1179DD, for TV

If the basic definition is met, films and TV programmes are only eligible for AVEC if they meet the qualifying criteria for each type of production, as set out in the following sections of CTA 2009:

• Section 1179DB, for film

• Section 1179DE, for TV

CREC021000 explains the definition and qualifying criteria for films. CREC021100 onwards explains the additional qualifying criteria for independent films (known in legislation as certified low-budget films).

CREC022000 explains the definition of a TV programme. For TV programmes, the qualifying criteria are different for high-end television programmes, animated programmes and children’s programmes. Pages CREC023000 to CREC025000 cover these rules.

Video games

A video game is a qualifying video game for the Video Game Expenditure Credit (VGEC) if it meets the qualifying criteria set out in section 1179FA CTA 2009 and is not an excluded game.

A video game is an excluded game if it is produced for advertising or promotional purposes, or for the purposes of gambling.

CREC027000 explains the qualifying criteria and excluded games in more detail.