3

Amend R&D tax relief definition to capture creative activity in film and HETV sectors.

Recommendation
The Government should immediately amend the definition of R&D for tax relief purposes so that it captures creative activity by the film and HETV sectors, and wider creative industries. (Recommendation, Paragraph 19)
Government Response

A response document is linked to this report, dated 3 July 2025. Response attribution to this recommendation has not been verified. Read the response document.

Addressee Bodies
Department for Culture, Media and Sport
Timeline
Recommendation age 1.4 yr
Report published 10 Apr 2025