Creative industry tax reliefs

Creative industry tax reliefs (CITR) are a collection of Corporation Tax reliefs that allow qualifying companies to claim a larger deduction or in some circumstances claim a payable tax credit when calculating their taxable profits.

To qualify for the CITR, films, television programmes, animations or video games must pass a 'cultural test' or qualify through an internationally agreed co-production treaty - certifying that the production is a 'British film', 'British programme' or 'British video game'.

HMRC has published the latest statistics for the take-up of CITR for 2021-22. Companies in the sector were granted a total of £1.66 billion in tax relief.

Some of the key figures published for 2021-22 include:

• 770 films made in the UK claimed Film Tax Relief totalling £517 million of relief.
• 475 television programmes made in the UK claimed High-end Television Tax Relief totalling £829 million of relief.
• 85 animations made in the UK claimed Animation Tax Relief with UK expenditure totalling £21 million of relief.    
• 345 claims for Video Games Tax Relief made in the UK with UK expenditure totalling £189 million of relief.