In order to access animation tax relief the programme must meet all of the following criteria:
• It must qualify as British by either passing the Animation Cultural Test or qualify as an official co-production (with treaty partners that allow for television)
• The programme must be intended for broadcast (this includes the internet).
• At least 51% of the total core expenditure is on animation.
• At least 10% of the core expenditure must be UK expenditure.
• The animation production company (APC) responsible for the programme needs to be within the UK corporation tax net.
• The programme must not be one of the excluded programmes (a list of excluded programmes can be found on HMRC’s website)