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Written question asked by Alicia Kearns (Conservative) on Tuesday, 25 March 2025, in the House of Commons. It was due for an answer on Thursday, 27 March 2025. It was answered by James Murray (Labour) on Wednesday, 2 April 2025 on behalf of the Treasury.

Choirs: Tax Allowances

Question

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of changing the eligibility criteria for the Orchestral Tax Relief to include standalone choirs without the accompanying orchestra.

Answer

The Government supports the creative industries, including orchestras, through funding and through the tax system. Orchestra Tax Relief (OTR) provides tax relief on productions costs and provided £33 million of support in 2022-23.

To qualify for OTR, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument. However, orchestra concerts with a vocal element are eligible for the relief providing that the orchestra also contains at least 12 instrumentalists, not including the voice, and the instrumentalists are the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically.

Whilst the Government has no plans to extend OTR to choirs, all taxes are kept under review. The Chancellor makes announcements on tax at fiscal events in the context of the overall public finances.

Secondary information

Type
Written question
Reference
41131
Session
2024-26
Grouped for answer
Yes
Subjects
Eligibility Orchestras Tax allowances Choirs
Link
View this Written question on www.parliament.uk