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ARTICLE · 10 APRIL 2015

March 2015 Budget - Implications For Media And Telecoms

Charles Russell Speechlys LLP
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There were a number of media and telecoms related implications within the 2015 Budget announced by the Chancellor on 18 March 2015 (Budget).

United KingdomMedia, Telecoms, IT, Entertainment
Lucy Macpherson
Lucy Macpherson

There were a number of media and telecoms related implications within the 2015 Budget announced by the Chancellor on 18 March 2015 (Budget), as summarised below.

MEDIA IMPLICATIONS

The media-related tax measures include:                            

  • an increase in the rate of film tax relief;
  • changes to high-end television tax relief
  • changes to animation tax relief;
  • introduction of a new corporation tax relief for the production of children's television; and
  • introduction of a new corporation tax relief for orchestras.

Film, Television and Animation Tax Reliefs

The Budget confirmed the following changes in relation to tax reliefs for film, television and animation, all such changes taking effect from 1 April 2015:

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