Autumn Statement also introduces tax break for live-action kids programming.

The government is considering lowering the minimum UK spend required in order for high-end TV drama to qualify for a tax break.

Chancellor of the exchequer George Osborne unveiled the plans in his autumn statement, which also included the introduction of a tax break for live-action kids programming.

The government plans to work with the industry to explore whether to reduce the minimum amount spent in the UK from 25% to 10% for a high-end TV show to qualify for a tax break.

Cutting the level would bring TV into line with the film tax relief available.

Separately, it is considering ways to update the cultural test to ensure that projects receiving the tax credit are legitimate.

John McVay, chief executive of Pact, said that the move would position the UK as a better co-production partner. “It would make the UK more flexible and make us more competitive,” he added.

The high-end TV tax credit has been a huge success since it was introduced in April 2013. It has benefited more than 40 TV productions which have spent a total of almost £400m in the UK.

In addition to contributing towards UK shows including BBC1’s Atlantis, Call the Midwife and Sky’s Critical, the break has helped international dramas including Game of Thrones and 24: Live Another Day shoot in the UK.

This story originally appeared on Broadcast.