Policy paper

Tax reliefs for the creative sector

Draft cultural tests for high-end television programmes, animation programmes and video games.

From:
Department for Culture, Media and Sport, Department for Digital, Culture, Media & Sport and The Rt Hon Maria Miller
Published
22 April 2013
This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

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Details

This updated draft of the Cultural Test (Programmes and Video Games) Regulations 2013 relates to Parts 15A and 15B of the and will introduce points-based 鈥渃ultural tests鈥� for television programmes (dramas, documentaries, and animation) and video games.

These tests determine whether a programme or video game may be certified as 鈥淏ritish鈥� by the Secretary of State for Culture, Media and Sport. Certification as a British programme or video game is a condition of eligibility for the European Commission鈥檚 State aid approval and tax relief under the Act.

A previous draft of these Regulations was published alongside the draft on 11 December 2012. The draft Explanatory Memorandum document explains the amendments that were made after .

The power to make these Regulations is a clause in the Finance Bill 2013.

We have published these draft Regulations before the legislation becomes law so that applicants seeking tax relief for a British programme can assess their eligibility and consider submitting a draft cultural test application to the (BFI).

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Published 22 April 2013

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