Consultation outcome

Audio-visual tax reliefs: consultation

From:: HM Treasury
Published: 17 November 2022
Last updated: 15 March 2023 — See all updates

Read the full outcome

Audio-Visual Tax Reliefs: policy decisions and response to consultation

Ref: ISBN 978-1-915596-70-3

PDF, 223 KB, 25 pages

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Detail of outcome

This document sets out in detail the reforms to the audio-visual tax reliefs announced at Spring Budget 2023. It also summarises the returns received to the consultation on reforms to the reliefs, and sets out the government’s response to the themes raised.

Original consultation

Consultation description

The audio-visual tax reliefs support and incentivise the production of culturally British film, animation, high-end TV, children’s TV and video games.

Much has changed since the introduction of the original film tax relief in 2007, and the creative industries are rapidly evolving, reflecting new cutting-edge technology and demands from the public for ever higher quality content. The government is seeking to build upon the success of the reliefs and go further to support the growth of the highly skilled and innovative audio-visual sectors.

The package of reforms proposed in this consultation aims to simplify and modernise the reliefs and ensure they boost growth in the audio-visual sectors whilst remaining fiscally sustainable. The government is interested in feedback from a wide range of sources, including individuals, companies, representative and professional bodies.

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