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HM Treasury Consultation

Volume 546: debated on Monday 18 June 2012

At Budget 2012 the Government announced that, following consultation on design, they will introduce corporation tax reliefs for the animation, high-end television and video games industries from April 2013, subject to state aid approval from the European Commission.

HM Treasury has today published a consultation document titled “Consultation on creative sector tax reliefs”, which outlines the proposed design characteristics of the animation, high-end television and video games tax reliefs. This document is available on the HM Treasury website.

The Government welcome views on the proposed policy design of the new reliefs and any comments on the summary of impacts. The document also issues a request for supporting evidence.

The consultation will close on 10 September 2012.