APC50010 - Eligible expenditure: core expenditure

S1216AG Corporation Tax Act 2009

Expenditure of an animation trade includes that incurred from the start of development until the final delivery of the completed programme.

Television Tax Relief (TTR) is only available on core expenditure that is UK expenditure.

Core expenditure is expenditure that is incurred on:

• pre-production,
• principal photography, and
• post-production.

Development, distribution and other non-production activities are not core expenditure and are not eligible for TTR.