Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many businesses received animation tax relief in (a) 2013-14 and (b) 2014-15.
Tax relief was claimed for 15 animations with a financial year of completion of 2013-14. This is the first year in which animation tax relief was available. This increased to 25 claims for animations with a financial year of completion of 2014-15.
Tax relief was claimed for 45 video games with a financial year of completion of 2014-15. This was the first year in which video games tax relief was available. Tax relief for video games expenditure was not available in 2013-14.
The first Official Statistics on the number of claims and cost of theatre tax relief will be published in summer 2017, presenting information for 2014-15. Theatre tax relief was available from 1 September 2014, so no claims were possible for 2013-14.