Calculate UK Creative Industry Expenditure Credits (CIEC). Find your tax relief rate for film, high-end TV, animation, children's TV, video games, and theatre.
The UK offers Creative Industry Expenditure Credits (from January 2024) for: Films (34%), High-End TV (34%), Animation (39%), Children's TV (39%), Video Games (34%), Theatre (45% touring/40% non-touring), Orchestral Concerts (50% touring/35% non-touring), and Museums & Galleries (45% touring/25% non-touring). Each relief has specific qualifying criteria administered by the BFI or Arts Council.
From 1 January 2024, the old payable tax credit model was replaced by above-the-line expenditure credits (CIEC) for film, HETV, animation, children's TV, and video games. Theatre Tax Relief, Orchestra Tax Relief, and Museums & Galleries Tax Relief remain as enhanced deductions. The new CIEC model is generally more beneficial, especially for profitable companies.
For film and HETV: at least 10% of core expenditure must be UK expenditure. For video games: at least 25% of qualifying core expenditure must be UK. For theatre: at least 25% of total production expenditure must be EEA expenditure. Each relief has its own threshold — always verify the current requirements with the BFI or HMRC before claiming.
No — a production can only claim one creative industry relief per project. The company should choose the relief that provides the highest credit based on the production's primary classification. If in doubt, seek specialist advice from a creative industry tax adviser.
Above-the-line expenditure credits (film, HETV, animation, children's TV, video games) are first applied to reduce the company's corporation tax liability. If the credit exceeds the CT liability or the company is loss-making, the excess is paid as a cash repayment by HMRC. Interim claims can be made during production on an accounting period basis.