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Creative Sector Tax Relief
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Creative Sector Tax Relief : ウィキペディア英語版
Creative Sector Tax Relief
Creative Sector Tax Relief is a programme of tax incentives implemented in the United Kingdom in 2012 which encompass new incentives aimed at supporting the animation, high-end television and video games industries, in addition to the existing relief available for film production. The new reliefs are designed to promote culturally-relevant productions in the UK, to incentivise investment into UK productions that would otherwise take place outside the UK, and to support the necessary critical mass of infrastructure and skills in the UK for both today and in the longer term.
==History==
The government announced in the March 2012 Budget that it would introduce corporation tax reliefs from April 2013 for the video-games, animation and high-end television industries, subject to State aid approval and following consultation. These new reliefs were confirmed in Budget 2013〔("Budget statement 2013" ) Retrieved on 15 May 2013〕 and the draft Finance Bill 2013.〔("Finance Bill 2013" ) Retrieved on 15 May 2013〕
Up to this point, the creative industries had struggled to access existing technology tax relief because the qualifying definitions of schemes such as R&D Tax Relief have fallen outside the creative sectors, even though companies in these sectors are often pioneers in new and advanced technologies.
The reliefs will bring the UK’s creative sector tax regime into line with other countries such as Canada〔("Canadian Film Tax Relief" ) Retrieved on 15 May 2013〕 and Japan which already have specific tax reliefs for the creative industries.

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