CREC020100 - Qualifying productions: Overview

Films and TV programmes听

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

  • Section 1179DA, for film听

  • Section 1179DD, for TV听

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

  • Section 1179DB, for film听

  • Section 1179DE, for TV听

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

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

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

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

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