Children's TV Tax Relief

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Children's TV Tax Relief

This incentive intends to fill a gap between High-End Television Tax Relief and Animation Tax Relief, and it is designed to reward producers that create work purely designed for young audiences. Similarly, to other creative tax incentives, eligible companies receive their benefit from HMRC in the form of a reduction in liability to Corporation Tax or a payable credit.

Children's TV Tax Relief Eligibility Criteria

In order to qualify for this incentive your company will need to be involved with main operations such as:

  • Negotiation of contracts
  • Payments for:
    • Goods
    • Services
    • Rights


Pass the cultural test accredited by the British Film Institute (BFI), where you will need to score a minimum of 18 points out of the 25 available.
The end goal of your production must be for broadcasting purposes, whether that is on TV or online, and the intended target audience must be for children 15 years of age or under.
The production must be predominantly live-action (51% or more), if this requirement is not met then you may apply for Animation Tax Relief Instead.
Your production can (unlike Animation Tax Relief) be a competition, game show or a quiz-based programme as long as the prize does not exceed £1000.
HMRC requires your company to be in charge of ‘core costs’ which are classed as costs related to:

  • Pre-production stage of your programme
  • Post-production
  • Principal photography
  • The delivery of the whole programme


At least of 10% of your core expenditure is spent in the UK to stimulate the economy.

What You Cannot Claim Through Children’s Television Tax Relief

  • If your production was designed and produced for training of any kind
  • A promotional programme production and delivery
  • A broadcast of a live event of any kind
  • If you have produced a variety show or any show of that nature

How Much Tax Relief Can I Get?

Benefits Of Children’s Television Tax Relief


There is no limit on how much you can claim, however you can only claim for up to 80% of your budget


You can claim additional deduction to enhance your profits or increase your loses. If you are loss-making then you have the option to surrender your losses (or a part of them) for a payable tax credit at a 25% rate

Make your Tax Relief Claim
You can make your claim, amend claims that have already been filed or withdraw your claim for up to 1 year of the company’s filing date
Tax Relief Timelines
In certain scenarios, HMRC might accept some late claims however this is not guaranteed and is circumstance based
British Film Institute - BFI
If you aren’t currently certified by the BFI then we can help you with this! There is no cost involved in this for us however, we kindly ask for a charitable donation of £10 to your chosen charity for our help

How Does Counting King Handle My Claim?

The process is simple:

Getting To Know You

We will hold an initial, informal conversation with you to understand what activities you have conducted, what your business is and whether you qualify for the incentive

Evaluating Your Costs

We will request your financials to evaluate your costs and calculate your benefit

Writing Your Claim

Counting King will write the claim for you which you can look over before submission to HMRC – you can be as involved in the process of writing your claim as you want to be


Receive your benefit in either a reduction in your Corporation Tax liability or a payable credit

For help or advice please contact us:

Get In Touch !

We operate nationwide for a range of services and would love to help if possible.

Our highly trained consultants and analysts will look after you and all of your referrals so well, they will thank you for introducing us!


0161 667 5069

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Download our Children's TV Tax Relief Information

Learn about the process of claiming Children’s TV Tax Relief