The Comedy Unit Ltd. or known sometimes as just Comedy Unit is a Scottish company that produces sitcoms, comedy sketches, live shows and other comedy productions. It began life as an in-house BBC department in 1983 under the auspices of Producer Colin Gilbert and became an independent production company in 1996 when Gilbert and business manager April Chamberlain left the BBC.^[1] By 2001 they had an annual turnover of £2 million a core staff of 12 employees.^[2] They have produced radio and television shows that were aired on BBC Scotland and BBC Radio Scotland.^[3]

It was bought by London-based RDF Media Group in 2006^[4] which in turn was acquired by Paris-based Zodiak Entertainment Group in 2010. The creators of Still Game, Ford Kiernan and Greg Hemphill, terminated their connections with the expanded group although the show itself continued as a co-production. Zodiak was in turn acquired by the Banijay Group in 2016.