Research and analysis
Creative Industry Tax Reliefs Evaluation
HM Revenue and Customs (HMRC) commissioned Ipsos, in partnership with Olsberg•SPI and London Economics, to evaluate 4 creative industry tax reliefs.
Documents
Details
The evaluation was carried out between September 2021 and March 2022 with claimants of 4 creative industry tax reliefs:
- Film Tax Relief (FTR)
- High-end Television (HETV) Tax Relief
- Animation Tax Relief (ATR)
- Children’s Television Tax Relief (CTR)
These reliefs aim to promote the sustainable production of culturally relevant films and TV in the UK.
The evaluation assessed 4 broad areas, including impact (on individual productions and on the wider creative industries), appropriateness and proportionality of the reliefs, and the claims process.
The evaluation draws on 3 main data sources:
- a survey of 164 recent FTR claimants
- econometric analysis of data on FTR and HETV tax relief claimants
- 63 qualitative interviews with claimants of all 4 reliefs