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Written question asked by Anna Gelderd (Labour) on Tuesday, 13 May 2025, in the House of Commons. It was due for an answer on Thursday, 15 May 2025. It was answered by James Murray (Labour) on Wednesday, 21 May 2025 on behalf of the Treasury.

Orchestras: Tax Allowances

Question

To ask the Chancellor of the Exchequer, if she will make an assessment with the Secretary of State for Culture, Media and Sport of the potential merits of amending legislation on Orchestra Tax Relief (a) to include voice as an eligible acoustic instrument and (b) to extend eligibility to (i) professional and (ii) amateur choirs consisting of 12 or more performers.

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.

Secondary information

Type
Written question
Reference
52166
Session
2024-26
Transferred
Yes
Subjects
Orchestras Tax allowances
Link
View this Written question on www.parliament.uk