The Comedy Unit Ltd., also 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. By 2001 they had an annual turnover of £2 million a core staff of 12 employees. They have produced radio and television shows that were aired on BBC Scotland and BBC Radio Scotland.