Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to paragraph 2.94 in Autumn Statement 2014, how and when the Government plans to explore with industry whether to change high-end TV tax relief.

The government will explore changing the high-end TV tax relief to bring its rules in line with those of the film tax relief. This would involve reducing the minimum UK expenditure requirement and modernising the cultural test. An informal consultation will take place early next year to evaluate the impact of the proposed changes.