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Written question asked by Baroness Fraser of Craigmaddie (Conservative) on Tuesday, 8 September 2026, in the House of Lords. It was due for an answer on Tuesday, 22 September 2026. It was answered by Lord Pitt-Watson (Labour) on Tuesday, 22 September 2026 on behalf of the Treasury.

Theatre: Taxation

Question

To ask His Majesty's Government what plans they have to make touring-specific operating costs eligible for theatre tax relief.

Answer

The Government continues to provide generous support to the theatre sector through Theatre Tax Relief (TTR). TTR is designed to support expenditure incurred in the production of a theatrical performance. Since 1 April 2025, qualifying touring productions have been eligible for relief at a rate of 45 per cent, compared with 40 per cent for non-touring productions.

Changes to existing tax reliefs must be assessed against their effectiveness, targeting, complexity and value for money, and considered in the context of the wider public finances. Tax policy decisions are taken by the Chancellor at fiscal events.

Secondary information

Type
Written question
Reference
HL3244
Session
2026-27
Grouped for answer
Yes
Subjects
Theatre Tax allowances Taxation
Link
View this Written question on www.parliament.uk