AVEC — Children's Television

Territorial spend requirement

Overview

How to access expenditure credits or tax relief for film, television programmes and video games.

Eligible formats

Eligibility

Must qualify as British via cultural test or co-production, be intended for broadcast (including internet), have primary target audience under age 15, ensure at least 10% of core expenditure is UK spend, and be made by a children's television production company within the UK Corporation Tax net.

Upcoming deadlines