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 2024-25. It provides information on the number and value of claims for Film, High-end Television, Animation, Children’s Television, Video Games, Theatre, Orchestra, and Museums and Galleries Exhibition Tax Reliefs. Companies in the sector were granted a total of £2.45 billion in tax relief in the year to 31 March 2025.
Some of the key figures published for 2024-25 include:
- 1,145 claims were made for Film Tax Relief (including the new Audio-Visual Expenditure Credit), totalling £702 million of relief.
- 830 claims were made for High-end Television Tax Relief, totalling £936 million of relief.
- 145 claims were made for Animation Tax Relief, totalling £38 million of relief.
- 1,065 claims were made for Video Games Tax Relief, totalling £395 million of relief.
