Animation Tax Relief (ATR)

ATR aims to encourage the production of animations within the UK by providing an additional deduction when calculating the company’s profits or loss. Channel Creative can help in maximising the benefit of this.

 

Your company must also:

• be actively engaged in planning and decision-making

• directly negotiate, contract and pay for rights, goods and services

 

The costs relating to an animation programme must: 

• the programme is certified as British by the British Film Institute

• the programme is intended for broadcast — this includes streaming online

• at least 51% of the ‘core costs’ on animation

• at least 10% of the ‘core costs’ relate to activities in the UK

 

Your company must be responsible for:

• pre-production

• principal photography

• post-production

• delivery of the completed programme

 

An Animation will not be qualifying if it:

• is an advertisement or promotional programme

• is a news, current affairs or discussion programme

• is a quiz or game show, panel show, variety show, or similar programme

• consists of, or includes an element of, competition or contest

• is produced for training purposes

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Passing the Cultural Test

To pass the cultural Test animations need to achieve at least 16 points from a possible 31 points available. For further information on this see further information on the BFI website

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Claims Periods 

Generally, claims for relief can be made up to 2 years after the accounting period end and in some instances you can go back up to 4 years.