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Written question asked by John Grady (Labour) on Wednesday, 4 February 2026, in the House of Commons. It was due for an answer on Monday, 9 February 2026. It was answered by Dan Tomlinson (Labour) on Thursday, 12 February 2026 on behalf of the Treasury.


Theatre: Tax Allowances

Question

To ask the Chancellor of the Exchequer, what information her Department holds on the amount of Theatre Tax Relief for Corporation Tax provided to Scottish Companies over the last two tax years.

Answer

Data on the amount of Theatre Tax Relief (TTR) paid to Scottish companies is held by HMRC on the basis of the company’s registered office address. The amount of TTR paid in relation to the last two complete tax years is as follows.

2021-22

£2m

2022-23

£12m


Secondary information

Type
Written question
Reference
110996
Session
2024-26
Subjects
Theatre Scotland Tax allowances
Contains statistics
Yes
Link
View this Written question on www.parliament.uk