CREC025000 - Qualifying productions: children's television
Meaning of 鈥榗hildren鈥檚 programme鈥�听
A programme听is a children's programme听if, when production activities begin, it is reasonable to expect that听the programme's听primary audience will be听people听under the age of 15.
Competitions and contests听
A TV programme听which is a quiz show or a game show, or includes a competition or contest,听is usually an excluded programme听(see section 1179DG Corporation Tax Act (CTA) 2009).听
However, a听children鈥檚 programme听may still be a qualifying programme听despite falling into one of these categories,听provided that听the total prizes听given out for participating听in the programme听do not exceed 拢1,000.听
Because a series of programmes commissioned together constitutes a single programme听(s1179DD(2)听CTA 2009), this limit typically applies听to the series听as a whole and not on a per episode basis.听
The value of any prizes听includes听both money prizes听and non-monetary prizes. The value of a non-monetary prize is the amount spent by a person to provide听the prize, not necessarily the ordinary retail value of the prize听or its value to the recipient.听For example, if a production company buys a mobile phone as a prize which is reduced from its usual price of 拢700 to 拢500, the company has only used up 拢500 of its prize听limit for the programme.听