About the High-end TV Levy Fund
What is the High-end TV Levy Fund?
As part of the consultation with government on high-end TV (HETV) tax relief, the TV drama industry, represented by the TV Coalition, agreed to start a high-end TV levy with the intention of creating a sustainable funding legacy which would be used to directly support the skills of the next generation of high-end TV talent.
To achieve this, it was agreed that all high-end TV drama productions intending to take advantage of UK high-end TV tax relief would contribute to a skills levy which Creative Skillset would then manage.
In establishing and managing this skills levy, Creative Skillset set up the High-end TV Council as governance, and in 2017 established industry-led working groups. Creative Skillset's HETV Team works closely with the Council and these working groups to identify key training needs, set priorities and to develop relevant training programmes.
Since the Levy was established in July 2013, we have committed over £9 million to supporting the growth of the high-end TV industry.
Over 90% of High End TV drama productions comply with paying the Levy, including such productions as Poldark, Outlander, Victoria and The Crown.
The five major UK broadcasters support the Levy on both in-house and commissioned production, along with US companies such as Netflix, Fox and ABC.
How is the High-end TV Levy calculated and collected?
Eligible productions contribute 0.5% of the production's UK core expenditure (in sterling), up to a maximum contribution of £41,800 (the cap increases each year in line with RPI).
High-end TV productions can choose to pay their contribution in full on the first day of principal photography, alternatively they can opt to pay in two halves, on the first and last day of principal photography. The earlier you commit to contributing to the skills levy, the more opportunities your production could benefit from. It does NOT have to coincide with your application for tax credit.
The first step is to complete and submit this short form.
What is the High-end TV Levy Fund used for?
The funds are spent in several key areas, which are agreed with the High-End TV Levy sub-committee annually, ratified by the wider High-End TV Council and reviewed throughout the year.
Download a summary booklet (pdf) detailing the current activity of the High-end TV Levy Fund.
Download 'The story so far' – a 2016 reflection of past work from the High-end TV Levy Fund.
The funding programme
See the latest High-End TV Levy Fund programmes here.
See how companies are benefiting from the High-end TV Levy Fund
Who can I speak to about the High-end TV Levy Fund?
For more information about the High-end TV Levy Fund, please contact HETV@creativeskillset.org or call 020 7713 9800.