Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the international competitiveness of the audiovisual expenditure credit for children’s television content.

The UK’s creative sector tax reliefs are internationally competitive.

Under the Audio-Visual Expenditure Credit, children’s television programmes benefit from an enhanced credit rate of 39 per cent, compared with the standard 34 per cent rate for film and high-end television. In 2024-25, £29 million of tax relief was provided to children’s television productions.