As announced at Budget 2012, corporation tax relief for the animation, high end TV and video games industries, (‘creative industry tax credits’) is available from 1 April 2013, subject to State Aid approval.

The Government has already submitted State aid notifications for each relief on the basis of a ‘Cultural test’. If State aid approval is granted, the relevant legislation will be included in the Finance Act 2013 subject to receiving Parliamentary assent in the summer.

In order to qualify for tax relief it is expected that productions will need to qualify via a ‘cultural test’. A Department for Culture, Media and Sport consultation on the design of the cultural tests for each new relief closed last year and guidance on the cultural tests will be provided in due course.

The Government's response to the consultation on the reliefs was published after the Autumn statement in December.

HMRC is now in the process of expanding the existing Film Tax Unit to cover these new ‘creative industry’ tax reliefs because of similarities with the existing film tax reliefs.

From 1 April 2013, the Creative industries team will

• accept claims for the reliefs
• assess these claims (subject to State aid approval)
• provide advice on the reliefs to companies and their representatives within the various industries

The team is based in Manchester and specific contact details will be issued before 1 April 2013. Guidance incorporating all Creative Industry Reliefs will be published on HMRC's web page when all details are finalised.