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Consultation for creative industry tax relief test

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12th Oct 2012
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The Department of Culture, Media and Sports has issued a consultation on the “cultural tests” UK animation, video game and TV companies will have to pass to get tax relief.

Tax relief will be awarded on a points system that measures a company’s “cultural” importance to the UK.

The criteria includes:

  • Cultural content (British or European) - For animation and video games the measure will be based, among other things, on whether the game is set in the UK/EEA [European Economic Area], or a fictionalised representation of this, or a place in the world that cannot be determined. For “high-end” TV this aspect will include whether the production is set in the UK or an EEA area
  • Cultural contribution - for those elements of the production which demonstrate British creativity, British heritage or cultural diversity
  • Cultural hubs - measuring the use of the UK’s animation making facilities, video games-making facilities, or high end TV-making facilities
  • Cultural practitioners - measuring the use of UK or EEA personnel with creative input to the cultural value of animation, video games, or high-end TV

The test will be passed if 16 points are achieved from a possible total of 30 (for video games) or 31 (for animation and “high end TV”).

The proposed tax relief, announced in the March Budget, is intended to make the UK a more attractive location for the production of animation, high-end TV and video games.

The deadline for responses to the consultation is 29 October. 

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