Introduction Background Note
4.The television tax relief has been successful in supporting investment in television production in the UK. The changes to the minimum UK spend will encourage further investment.
5.State aid approval for the amendment was received so from 1 April 2015 the minimum UK spending requirement changed from 25% to 10%. This change does not apply to programmes that complete principal photography before 1 April 2015. Similar changes were made to film tax relief in Finance Act 2014.