The Government recognises the importance of the creative industries, including the key role they play in driving economic growth.

We support our world-leading theatre sector through the tax system and through funding. Since 1 April 2025, Theatre Tax Relief (TTR) on production costs has been set at the rates of 45 per cent for touring productions and 40 per cent for non-touring productions. These are the most generous rates of relief specifically for theatres anywhere in the world and the relief provided £261 million of relief in 2023/24. On top of the tax relief, we support theatre through Arts Council England, which awarded £146.8 million in 2024/25

HMRC does not approve or certify claims for Theatre Tax Relief. Claims are made through the Corporation Tax Self-Assessment regime, under which companies are responsible for assessing their tax liability, including eligibility for relief

In line with HMRC's overall approach to self-assessment regimes, processing of a return or payment of relief does not constitute acceptance or approval as HMRC may subsequently identify a risk that needs to be addressed

HMRC operates a risk based compliance regime for all Creative Industry tax reliefs, combining targeted interventions and a range of compliance powers to identify and tackle non compliance while ensuring claims are processed promptly.

All Theatre Tax Relief claims are subject to risk assessment prior to payment to determine whether further compliance checks are required. Where potential inaccuracies or risks are identified, HMRC may open an enquiry within the statutory time limits

HMRC may also undertake post payment compliance checks where risk or non-compliant behaviour is identified. Where a claim is found to be invalid, HMRC will take action to recover amounts paid in line with statutory provisions.

We are closely monitoring the impact of energy prices on businesses and community organisations caused by the instability in the Middle East, and much will depend on the length of the ongoing crisis. We are increasing the Boiler Upgrade Scheme (BUS) grant for properties heated by oil and LPG, taking the total grant to £9,000. This will help small businesses and organisations in England and Wales most impacted by rising energy prices, such as some theatres and performing arts venues, to electrify their heating and provide greater certainty over energy bills.

The Government values the important role small theatres play in enriching our culture and boosting the economy, and we were pleased to see theatres like Papatango in the South Cotswolds constituency accessing nearly £15,000 of support from ACE last year. We were also pleased to launch the £270 million Arts Everywhere Fund to help grow the cultural sector. £85 million of that will go into the Creative Foundations Fund, which will help improve arts venues across the country, including theatres of all sizes. ACE will notify all applicants of the outcome of their full application, and commit funding by 31 March 2026.

The government primarily supports theatres through Arts Council England (ACE). Through their main funding programme, the 2023-2027 National Portfolio Investment Programme, ACE is providing over £100 million in grants per year to around 195 theatres across the country. Across all their funding programmes, including lottery schemes, for the financial year 2024-25, ACE awarded around £300 million to theatres/theatre based organisations. ACE’s open funding programme, National Lottery Project Grants, is currently accessible to organisations and individuals across the country, including those in the South Cotswolds constituency.

The government is also supporting theatres through the tax system. At the 2024 Autumn Budget, the Government confirmed that from April 2025, Theatre Tax Relief on production costs would be set at the rates of 45 per cent for touring productions and 40 per cent for non-touring productions.

We recognise the challenges that museums, theatres and cultural venues face, including rising energy costs. The Government is committed to supporting these sectors, and that’s why we announced the Arts Everywhere Fund earlier this year which will commit over £270 million to support arts and cultural venues to carry out urgent repairs, upgrade infrastructure and improve financial resilience. As part of that, through the £85 million Creative Foundations Fund, and the £25 million Museum Estate and Development Fund, theatres, museums, galleries and other arts and cultural venues can access grants to address urgent issues with their estates. This includes works to improve the energy efficiency, cost-effectiveness and environmental performance of their buildings and equipment, ensuring their infrastructure is fit for future generations to benefit from.

The department regularly assesses pressures faced by sectors for which ministers are responsible. Recognising that our regional museums - many of which run multiple sites or large estates - are facing increased operating costs, the government has introduced a new, £20 million Museum Renewal Fund this year.

The government has also kept in place improved tax reliefs on theatre productions (via the Theatre Tax Relief), which helps theatres better absorb rising running costs. Since April 2025, theatres, orchestras and museums and galleries have benefited from higher tax relief rates of 40 percent for non-touring productions, and 45 percent for orchestral and touring productions. Museums and Galleries Exhibition tax relief was also made permanent.

On top of tax reliefs, we support arts and culture through the 2023-2027 Arts Council England National Portfolio Investment Programme, and National Lottery Project Grants. This funding has provided over £570 million in 2024/25 to theatres, museums and cultural venues across the country, of all shapes and sizes.

DCMS will continue to engage constructively across the arts and cultural sectors to monitor the impact of rising energy costs.

The Government recognises the vital role of theatre in enriching communities across the country and provides funding primarily through Arts Council England (ACE). Expanding access to high-quality theatre remains a shared priority for the Government and ACE. Across all ACE funding programmes for the financial year 2024/25, ACE awarded around £300 million to theatres/theatre based organisations.

In 2023, Oldham Council secured £1.845 million from ACE to enhance creative and cultural activity in the borough, with a strong focus on theatre. This funding supports a vibrant cultural programme for residents and visitors, delivered in partnership with organisations such as Oldham Theatre Workshop and Oldham Coliseum Theatre. The Council has a four-year business plan to redevelop, reopen, and operate the Coliseum Theatre on Fairbottom Street. This work aligns with Oldham’s Cultural Strategy, the Creating a Better Place Programme, and ACE’s Let’s Create strategy.

This Government is committed to increasing opportunities for people to visit theatres, galleries, and museums.

This year the Government is delivering a £270 million Arts Everywhere package, providing a major boost for arts venues, museums, libraries and heritage buildings to allow people across the nation to benefit from access to the arts and culture on their doorstep. The package includes:

• A new Creative Foundations Fund to invest £85 million to support arts and cultural organisations, including theatres, across England to resolve urgent issues with their estates, ensuring they can be enjoyed by visitors for many more years to come.

• Support for museums through the £20m Museum Renewal Fund, £25m Museum Estate and Development Fund, and £120m Public Bodies Infrastructure Fund, supporting cherished institutions to continue providing valued opportunities for visitors.

• £3.2 million for four cultural education programmes which will enhance access to the arts for children and young people.

I was shocked and saddened to hear that the Scottish Institute of Theatre, Dance, Film and Television had gone into administration. My sympathy goes out to the staff that worked there and to the students who are facing considerable uncertainty over the future of their studies.

As education is a devolved matter, I would urge the Scottish Government to work with the administrators and the wider sector to ensure that affected students are able to continue their degrees.

The government primarily supports theatres predominantly through Arts Council England (ACE). Through their main funding programme, the 2023-2027 National Portfolio Investment Programme, ACE is providing over £100 million in grants per year to around 195 theatres across the country. Across all their funding programmes, including lottery schemes, for the financial year 2024-25, ACE awarded around £300 million to theatres/theatre based organisations.

From 1 April 2022 to 31 March 2025, ACE will have invested a combined total of £455,613 across two 'Theatre' awards in the constituency of Gloucester - to Complicite, an internationally renowned touring theatre company who have recently relocated to Gloucester, and Strike a Light, a theatre organisation homegrown in Gloucester.

Theatres also benefit from the support that the government provides the sector through Theatre Tax Relief, and has also recently announced over £270 million investment for our arts venues, museums, libraries and our heritage sector.

I would be more than happy to meet my hon. Friend. I know that a lot of work has gone in to try to get that back up, to get actors back on the stage and to get audiences back in. I hope that we can arrange a meeting as soon as possible.

Access to arts and culture can help to break down barriers to opportunity in areas such as mine in Hyndburn and Haslingden. Sadly, our much-loved Oswaldtwistle civic theatre closed in 2023 and had to be placed on the theatres at risk register. I welcome the recent grants awarded by the Theatres Trust and Hyndburn borough council, but will the Minister meet me to see how the Government could help to secure the future of this much-loved and important community asset?