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Written question asked by Anna Sabine (Liberal Democrat) on Monday, 18 May 2026, in the House of Commons. It was due for an answer on Thursday, 21 May 2026 (named day). It was answered by Dan Tomlinson (Labour) on Thursday, 21 May 2026 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 extending Orchestra Tax Relief to include amateur and professional choirs that produce live, acoustic concerts on a non‑commercial basis.

Answer

Orchestra Tax Relief (OTR) provides tax relief on production costs and provided around £50 million of support in 2023-24. There is currently no other country in the world which offers similar relief to orchestras, and the aim is to recognise the artistic importance and cultural value of the sector.

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 for the purposes of the relief. However, orchestra concerts with a vocal element are not excluded. Concerts featuring a choir may be eligible provided that the instrumentalists remain the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government is not currently considering extending the relief to choirs.

Secondary information

Type
Written question
Reference
2400
Session
2026-27
Grouped for answer
Yes
Transferred
Yes
Subjects
Tax allowances Choirs
Link
View this Written question on www.parliament.uk