Expert support for creative industry tax claims

We help UK businesses benefit from valuable creative tax reliefs – Film, High-End Television, Video Games, Museums and Galleries Exhibition, Theatre and Orchestra. These valuable schemes allow qualifying businesses to claim a significant reduction on their taxable profits, or receive a payable expenditure credit.

How we help

How can I benefit from Creative Services Tax Relief?

This tax relief works by increasing the amount of allowable expenditure. Where your company makes a loss, you may be able to surrender the loss and convert some or all of it into a payable tax credit. You can claim creative industry tax relief or an expenditure credit if your business is liable to Corporation Tax and directly involved in the production and development of films, television programmes, video games, museum and gallery exhibitions, theatrical productions, or orchestral concerts.

Video Games Expenditure Credit (VGEC)

This expenditure credit is available from 1 January 2024 if your company is responsible for designing, producing and testing a video game which has been certified as British by the British Film Institute (BFI) and is intended for supply to the general public.

Film, High-End TV, & Video Games Tax Reliefs

Film Tax Relief, High-End Television Tax Relief, and Video Games Tax Relief are currently being phased out and replaced with expenditure credits. From 1 April 2025 productions must claim via the new expenditure credit schemes, and the legacy tax relief schemes will close for all productions from 1 April 2027.

Audio-Visual Expenditure Credit (AVEC)

This expenditure credit is available for expenditure incurred from 1 January 2024 on films, high-end television programmes, children’s programmes, and animation. Your company must be responsible for the pre-production, principal photography, post-production, and delivery of the completed production, which must be certified as British by the British Film Institute (BFI) and intended for theatrical release (for films) or broadcast (for television, including streaming).

Museum and Galleries Exhibition Tax Relief

The relief is available to a primary or secondary qualifying museum or company that is responsible for producing and running an exhibition at a venue for a limited time, is responsible for deinstalling and closing the exhibition at the venue.

Theatre Tax Relief

Production companies can claim back a proportion of the core expenditure used for the production of a ‘dramatic production’. This can be defined as a play, opera, ballet, musical or other dramatic piece where the performances are live. All, or a high proportion of the performances, should be to a paying audience or provided for educational performances.

Orchestra Tax Relief

This relief is available if you are responsible for putting on a ‘qualifying orchestral concert’, which includes employing and engaging the performers. Qualifying concerts must be live and performed by an orchestra, ensemble, group or band consisting of at least 12 instruments. Core expenditure for productions is deemed to be what’s spent on the production and does not include expenditure on the actual performance.

Creative Services

How much can I claim?

Creative industries tax relief is provided in two main ways. Either as an ‘above the line’ expenditure credit, or (for the tax relief schemes) through an additional deduction that reduces your taxable profits or creates or enhances a loss (a proportion of which can be submitted for a tax credit).

Film, High-End TV, and Video Games Tax Relief rates

The additional deduction is the lower of: 80% of total core expenditure OR the relevant UK core expenditure. If a loss is made, some or all can be surrendered for a payable tax credit at a rate of 25%.

Audio-Visual Expenditure Credit (AVEC) rates

This is an expenditure credit based on a percentage of your qualifying costs (the lower of either 80% of the total core expenditure OR the UK core expenditure).

Video Games Expenditure Credit (VGEC) rates

You can claim an expenditure credit at a rate of 34% of your qualifying expenditure (the lower of either 80% of the total core expenditure OR the UK core expenditure).

Museums, Galleries, Theatre & Orchestra Relief rates

The additional deduction is the lower of: 80% of total core expenditure OR the UK core expenditure.

Creative Services

How Leyton can help

At Leyton, we provide an end-to-end consultancy service, leveraging our proven experience to support companies in the creative sector, from technical and financial discovery through to the final submission of your claim.

01.

Creative Services eligibility review

Your business must be subject to UK Corporate Tax and directly invovled with a qualifying creative sector such as film, TV, video games, museums, theatre or orchestras.

02.

Qualifying expenditure

Our specialist consultants will assess all potential qualifying creative services expenditure in line with HMRC rulings, using a risk-managed approach.

03.

Claim preparation

We will prepare the HMRC-compliant Creative Services claim end-to-end, including all the required technical, financial and supporting documentation.

04.

Claim submission

We handle the claim submission to HMRC, offering full enquiry support as standard and handling any follow-up engagement on your behalf.

Trusted by Industry Leaders

Hear from our clients

"These additional funds provide a safety net that enables us to think more strategically. Leyton’s services were really good, helping to clarify what HMRC are looking for and asking all the right questions. The Leyton team are always on hand to help with everything through the claims process."

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Our latest resources

R&D Tax Credits

The Complete Guide To R&D Tax Credits – 2026 Edition

Whitepaper

23 February 2026

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