Corporation Tax Act 2009 section 1179DI

Slot length and hourly cost conditions

Section 1179DI sets out two qualifying conditions — the slot length condition and the hourly cost condition — that a television programme must meet, based on its commissioned duration and its level of core expenditure per hour.

• Each episode of an episodic programme must have a commissioned slot length of more than 20 minutes to meet the slot length condition.
• A non-episodic programme must itself have a commissioned slot length of more than 20 minutes.
• The hourly cost condition requires average core expenditure of at least £1 million per hour of slot length.
• "Slot length" means the period of time the episode or programme is commissioned to fill, not necessarily its actual running time.