Corporation Tax PART 1 Introductory Citation and commencement 1 1 These Regulations may be cited as the Cultural Test (Television Programmes) Regulations 2013. 2 These Regulations come into force on 13th August 2013. Interpretation 2 1 In these Regulations— “ the Act ” means the Corporation Tax Act 2009; “ cast ” means the actors and performers in a drama or animation, but not any extras; “ heads of department ” has the meaning given by paragraph (2); “ participant ” means a presenter, narrator, subject, or any other person who both participates and appears in a documentary or a children’s programme ; “ production crew ” means all the persons directly involved in the production of a programme who do not appear in the programme; “ programme ” means a drama , a documentary , an animation or a children’s programme which is a relevant programme ; “ qualifying person ” means a national of, or a person ordinarily resident in, the United Kingdom or an EEA state; “ recognised regional or minority language ” means Welsh, Scottish-Gaelic, Irish, Scots, Ulster Scots, Cornish or British Sign Language; “ special effects ” means artificial techniques or processes, which are not visual effects, used to create an illusion in a programme; and “ visual effects ” means digital alterations to a programme's images. 2 “ Heads of department ” means— a in relation to a drama, lead cinematographer, lead production designer, lead costume designer, lead editor, lead sound designer, lead visual effects supervisor and lead hair and makeup supervisor; b in relation to a documentary, lead camera operator, lead sound recordist, lead editor and lead researcher; c in relation to an animation, lead layout supervisor, lead production designer, lead character designer, lead editor, lead sound designer, lead visual effects supervisor and lead modelling supervisor ; and d in relation to a children’s programme, lead cinematographer, lead production designer, lead costume designer, lead editor, lead sound designer, lead visual effects supervisor, lead hair and makeup supervisor and lead researcher . PART 2 The Cultural Tests Cultural test: dramas and documentaries 3 1 A drama or documentary will be certified by the Secretary of State as a British programme under section 1216CB(1) of the Act only if it passes the following cultural test. 2 A drama or documentary passes the cultural test if it meets either of the following conditions— a subject to paragraph (3), it is awarded at least 18 points in total under paragraphs (4) to (7); or b it is a qualifying co-production made in accordance with an international agreement specified in Schedule 1. 3 A drama or documentary that is awarded all the points available under paragraphs (4)(d) (language), (6) (where work carried out) and (7) (personnel) will not pass the cultural test unless it is awarded— a at least 2 points under paragraph (4)(a) (setting); b at least 2 points under paragraph (4)(b) (characters); or c 4 points under paragraph (4)(c) (story). 4 Up to 18 points will be awarded in respect of the content of the drama or documentary as follows— a up to 4 points depending on the percentage of the drama or documentary that is set in the United Kingdom or an EEA state as follows— i 4 points for at least 75%; ii 3 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%; b up to 4 points depending on the number of the characters depicted in the drama or documentary that are from the United Kingdom or an EEA state as follows— i if there are more than three characters depicted in the drama or documentary— aa if two or three of the three lead characters are from the United Kingdom or an EEA state , 4 points; bb if only one of the three lead characters is from the United Kingdom or an EEA state , 2 points if that character is the first or second lead, or 1 point if that character is the third lead; ii if there are only three characters depicted in the drama or documentary— aa if two or three of the characters are from the United Kingdom or an EEA state , 4 points; bb if only one of the characters is from the United Kingdom or an EEA state , 2 points if that character is the first or second lead, or 1 point if that character is the third lead; iii if there are only two characters depicted in the drama or documentary— aa if both of the characters are from the United Kingdom or an EEA state , 4 points; bb if one of the characters is from the United Kingdom or an EEA state , 2 points; iv if there is only one character depicted in the drama or documentary, 4 points if that character is from the United Kingdom or an EEA state ; c 4 points if the drama or documentary depicts a British story or a story which relates to an EEA state ; d up to 6 points depending on the percentage of the original dialogue that is recorded in a language recognised for official purposes in the United Kingdom or an EEA state — i 6 points for at least 75%; ii 4 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%. 5 Up to 4 points will be awarded in respect of the contribution of the drama or documentary to the promotion, development and enhancement of one or more of the following— a British creativity; b British heritage; or c diversity . 6 Up to 5 points will be awarded in respect of work carried out in the making of the drama or documentary as follows— a 4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under sub-paragraphs (b) or (c) below, in which case nil)— i in relation to a drama— aa principal photography; bb visual effects; cc special effects; ii in relation to a documentary— aa shooting; bb visual effects; cc research and development; dd special effects; b 2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i in relation to a drama— aa principal photography; bb special effects; ii in relation to a documentary— aa shooting; bb research and development; cc special effects; c 2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom; d 1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i performing and recording the music score created for the drama or documentary; ii audio post production; iii picture post production. 7 Up to 8 points will be awarded in respect of the personnel involved in the making of the drama or documentary as follows— a 1 point if a director (or, if there are more than three, one of the three lead directors) is a qualifying person; b 1 point if at least one of the scriptwriters (or, if there are more than three, one of the three lead scriptwriters) is a qualifying person; c 1 point if at least one of the producers (or, if there are more than three, one of the three lead producers) is a qualifying person; d 1 point if a composer (or, if there are more than three, one of the three lead composers) is a qualifying person; e 1 point if at least one of the actors or participants (as the case may be) (or, if there are more than three, one of the three lead actors or participants) is a qualifying person; f 1 point if at least 50% of the cast or participants (as the case may be) are qualifying persons; g 1 point if at least one of the heads of department is a qualifying person; h 1 point if at least 50% of the production crew are qualifying persons. Cultural test: animation 4 1 An animation will be certified by the Secretary of State as a British programme under section 1216CB(1) of the Act only if it passes the following cultural test. 2 An animation passes the cultural test if it meets either of the following conditions— a subject to paragraph (3), it is awarded at least 16 points in total under paragraphs (4) to (7); or b it is a qualifying co-production made in accordance with an international agreement specified in Schedule 1. 3 An animation that is awarded all the points available under paragraphs (4)(d) (language), (6) (where work carried out) and (7) (personnel) will not pass the cultural test unless it is awarded— a at least 2 points under paragraph (4)(a) (setting); b at least 2 points under paragraph (4)(b) (characters); or c 4 points under paragraph (4)(c) (story). 4 Up to 16 points will be awarded in respect of the content of the animation as follows— a up to 4 points depending on the percentage of the animation that is set in the United Kingdom or an EEA state as follows— i 4 points for at least 75%; ii 3 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%; b up to 4 points depending on the number of the characters depicted in the animation that are from the United Kingdom or an EEA state as follows— i if there are more than three characters depicted in the animation— aa if two or three of the three lead characters are from the United Kingdom or an EEA state , 4 points; bb if only one of the three lead characters is from the United Kingdom or an EEA state , 2 points if that character is the first or second lead, or 1 point if that character is the third lead; ii if there are only three characters depicted in the animation— aa if two or three of the characters are from the United Kingdom or an EEA state , 4 points; bb if only one of the characters is from the United Kingdom or an EEA state , 2 points if that character is the first or second lead, or 1 point if that character is the third lead; iii if there are only two characters depicted in the animation— aa if both of the characters are from the United Kingdom or an EEA state , 4 points; bb if one of the characters is from the United Kingdom or an EEA state , 2 points; iv if there is only one character depicted in the animation, 4 points if that character is from the United Kingdom or an EEA state ; c 4 points if the animation depicts a British story or a story which relates to an EEA state ; d up to 4 points depending on the percentage of the original dialogue that is recorded in the English language or a recognised regional or minority language as follows— i 4 points for at least 75%; ii 3 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%. 5 Up to 4 points will be awarded in respect of the contribution of the animation to the promotion, development and enhancement of British culture. 6 Up to 3 points will be awarded in respect of work carried out in the making of the animation as follows— a 2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i shooting; ii visual design; iii layout and storyboarding; iv visual effects; v special effects; b 1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i performing and recording the music score created for the animation; ii voice recording; iii audio post production; iv picture post production. 7 Up to 8 points will be awarded in respect of the personnel involved in the making of the animation as follows— a 1 point if a director (or, if there are more than three, one of the three lead directors) is a qualifying person; b 1 point if at least one of the scriptwriters (or, if there are more than three, one of the three lead scriptwriters) is a qualifying person; c 1 point if at least one of the producers (or, if there are more than three, one of the three lead producers) is a qualifying person; d 1 point if a composer (or, if there are more than three, one of the three lead composers) is a qualifying person; e 1 point if at least one of the actors (or, if there are more than three, one of the three lead actors) is a qualifying person; f 1 point if at least 50% of the cast are qualifying persons; g 1 point if at least one of the heads of department is a qualifying person; h 1 point if at least 50% of the production crew are qualifying persons. 8 An animation which is set in, or in which any character is from, an undetermined location is eligible to be awarded points under paragraphs (4)(a)(ii)-(iv) (setting) and (4)(b) (characters) as if that location were in the United Kingdom or an EEA state , provided it complies with the following condition. 9 The condition is that that animation is awarded at least one point under any of— a paragraph (4)(c) (story); b paragraph (4)(d) (language); or c paragraph (5) (culture). Cultural test: children’s programme 4A 1 A children’s programme will be certified by the Secretary of State as a British programme under section 1216CB(1) of the Act only if it passes the following cultural test. 2 A children’s programme passes the cultural test if it meets either of the following conditions— a subject to paragraph (3), it is awarded at least 18 points in total under paragraphs (4) to (7); or b it is a qualifying co-production made in accordance with an international agreement specified in Schedule 1. 3 A children’s programme that is awarded all the points available under paragraphs (4)(d) (language), (6) (where work carried out) and (7) (personnel) will not pass the cultural test unless it is awarded— a at least 2 points under paragraph (4)(a) (setting); b at least 2 points under paragraph (4)(b) (characters); or c 4 points under paragraph (4)(c) (story). 4 Up to 18 points will be awarded in respect of the content of the children’s programme as follows— a up to 4 points depending on the percentage of the children’s programme that is set in the United Kingdom or an EEA state as follows— i 4 points for at least 75%; ii 3 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%; b up to 4 points depending on the number of the characters or participants in the children’s programme that are from the United Kingdom or an EEA state as follows— i if there are more than three characters or participants in the children’s programme— aa if two or three of the three lead characters or participants are from the United Kingdom or an EEA state , 4 points; bb if only one of the three lead characters or participants is from the United Kingdom or an EEA state , 2 points if that character or participant is the first or second lead, or 1 point if that character or participant is the third lead; ii if there are only three characters or participants in the children’s programme— aa if two or three of the characters or participants are from the United Kingdom or an EEA state , 4 points; bb if only one of the characters or participants is from the United Kingdom or an EEA state , 2 points if that character or participant is the first or second lead, or 1 point if that character or participant is the third lead; iii if there are only two characters or participants in the children’s programme— aa if both of the characters or participants are from the United Kingdom or an EEA state , 4 points; bb if one of the characters or participants is from the United Kingdom or an EEA state , 2 points; iv if there is only one character or participant in the children’s programme, 4 points if that character is from the United Kingdom or an EEA state . c 4 points if the children’s programme depicts a British story or a story which relates to an EEA state ; d up to 6 points depending on the percentage of the original dialogue that is recorded in a language recognised for official purposes in the United Kingdom or an EEA state as follows— i 6 points for at least 75%; ii 4 points for at least 66%; iii 2 points for at least 50%; iv 1 point for at least 25%. 5 Up to 4 points will be awarded in respect of the contribution of the children’s programme to the promotion, development and enhancement of one or more of the following— a British creativity; b British heritage; or c diversity. 6 Up to 5 points will be awarded in respect of the work carried out in the making of the children’s programme as follows— a 4 points if at least 80% of the work carried out on any of the following is carried out in the United Kingdom (unless points are awarded under sub-paragraphs (b) or (c) below, in which case nil)— i principal photography; ii animation shooting; iii visual design; iv layout and storyboarding; v research and development; vi visual effects; vii special effects; b 2 points if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i principal photography; ii animation shooting; iii visual design; iv layout and storyboarding; v research and development; vi special effects; c 2 points if at least 50% of the work carried out on visual effects is carried out in the United Kingdom; d 1 point if at least 50% of the work carried out on any of the following is carried out in the United Kingdom— i performing and recording the music score for the children’s programme; ii voice recording; iii audio post production; iv picture post production. 7 Up to 8 points will be awarded in respect of the personnel involved in the making of the children’s programme as follows— a 1 point if a director (or, if there are more than three, one of the three lead directors) is a qualifying person; b 1 point if at least one of the scriptwriters (or, if there are more than three, one of the three lead scriptwriters) is a qualifying person; c 1 point if at least one of the producers (or, if there are more than three, one of the three lead producers) is a qualifying person; d 1 point if a composer (or, if there are more than three, one of the three lead composers) is a qualifying person; e 1 point if at least one of the actors or participants (or, if there are more than three, one of the three lead actors or participants) is a qualifying person; f 1 point if at least 50% of the cast are qualifying persons; g 1 point if at least one of the heads of department is a qualifying person; h 1 point if at least 50% of the production crew are qualifying persons. 8 A children’s programme which is set in, or in which any character or participant is from, an undetermined location is eligible to be awarded points under paragraphs (4)(a)(ii)-(iv) (setting) and (4)(b) (characters or participants) as if that location were in the United Kingdom or an EEA state , provided that it complies with the following condition. 9 The condition is that that children’s programme is awarded at least one point under any of— a paragraph (4)(c) (story); b paragraph (4)(d) (language); or c paragraph (5) (culture). Excluded programmes 5 1 A programme must not be certified as a British programme under these Regulations if parts of the programme whose playing time exceeds 10% of the total playing time are derived from a previous programme, unless— a the two programmes have the same television production company or producer; and b the previous programme has not been certified under these Regulations. 2 The Secretary of State may direct that paragraph (1) does not apply in relation to a programme if in the opinion of the Secretary of State— a it is a documentary within the meaning of section 1216AB(3)(b) of the Act; and b its subject matter makes it appropriate for paragraph (1) not to be applied. 3 For the purposes of this regulation— a no account may be taken of the programme soundtrack; b “ producer ” means the person by whom the arrangements necessary for the making of a programme are undertaken. PART 3 Applications for Certification Applications 6 1 An application under section 1216CC(1) for the certification of a relevant programme (other than a co-production) as a British programme must be made in writing to the Secretary of State. 2 For the purposes of this regulation— a “ in writing ” includes text which is— i transmitted by electronic means; ii received in legible form; and iii capable of being used for subsequent reference; b “ co-production ” means a programme which passes the cultural test by satisfying the condition in regulation 3(2)(b), 4(2)(b) or 4A(2)(b) . Particulars 7 An application in relation to a programme must set out the particulars (where applicable) described in Schedule 2 for that programme. Evidence 8 1 An application must be accompanied by a statutory declaration made by the applicant as to the truth of the particulars given in the application. 2 A statutory declaration will be deemed to be properly made by the applicant if it has been made on behalf of the company by the secretary or one of the directors of the company or by any person duly authorised by the company to make the declaration on its behalf. 9 1 Where an application for final certification seeks to rely on any point that may be awarded under any of regulations 3(6), 3(7), 4(6), 4(7), 4A(6) or 4A(7) , the application must be accompanied by a report prepared by a person referred to in paragraph (2) verifying (where applicable) the particulars in paragraphs 17 to 19 of Schedule 2. 2 The person referred to in this paragraph is a person who is eligible for appointment as a statutory auditor under section 1212 of the Companies Act 2006 and is not and was not at any time while the programme was being made— a in partnership with the applicant or any officer or servant of the applicant; b in the employment of the applicant or any officer or servant of the applicant; or c an officer or servant of the applicant or, if the applicant is a member of a group of companies, of any other company in that group. 3 In this regulation, “ group of companies ” means a company and all other companies which are its subsidiaries within the meaning of section 1159 of the Companies Act 2006. PART 4 General 10 For the purposes of these Regulations— a a programme is set in the United Kingdom or an EEA state to the extent that it is set in a country which is now part of the United Kingdom or an EEA state ; b a programme depicts a British story or a story which relates to an EEA state if the subject matter of the programme or the underlying material on which the programme is based is British or relates to an EEA state ; c a person or a character in a programme is from the United Kingdom or an EEA state if the person or character is a national or resident of the United Kingdom or an EEA state (or was a national or resident of a country which is now part of the United Kingdom or an EEA state ). 11 The amount of work that is carried out in the United Kingdom or elsewhere is determined— a for the purposes of regulations 3(6)(a)(i)(aa), 3(6)(b)(i)(aa), 4A(6)(a)(i), or 4A(6)(b)(i) (principal photography), by reference to the number of days spent on the work; b for the purposes of the rest of regulations 3(6), 4(6) and 4A(6) (where work carried out), by reference to the amount of expenditure on the work. 12 No points will be awarded under any provision of regulations 3(6), 4(6) or 4A(6) (where work carried out) in respect of work the expenditure on which is, in the opinion of the Secretary of State, insignificant in relation to the expenditure on all the work carried out in the making of the programme. Ed Vaisey Minister of State Department for Culture, Media and Sport Address We approve, Anne Milton Mark Lancaster Two Lords Commissioners of Her Majesty's Treasury