Part 14A

Films, television programmes and video games
Chapter 4

Films and television programmes

Qualifying television programmes

Categories of qualifying programme
1179DF
1
The eligible categories of television programme are—
a
dramas,
b
documentaries,
c
animations, and
d
children’s programmes.
2
A television programme is a drama if—
a
it consists wholly or mainly of a depiction of events,
b
the events are depicted wholly or mainly by one or more persons performing, and
c
the whole or a major proportion of what is done by the person or persons performing, whether by way of speech, acting, singing or dancing, involves the playing of a role.
(Accordingly, “
drama
” may include a comedy.)
3
A television programme is a documentary if—
a
it depicts real events, places or circumstances,
b
it is not a drama, and
c
it is primarily intended to record or inform.
4
A programme is a children’s programme if, when production activities begin, it is reasonable to expect that the persons who will make up the programme’s primary audience will be under the age of 15.
5
See section
1179EA
(3)
for the meaning of “animation”.
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)