Consultation outcome

Theatre tax relief

• From: HM Treasury and The Rt Hon George Osborne
• Published: 27 March 2014
• Last updated: 25 July 2014 — See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Read the full outcome

Theatre tax relief: summary of responses

Ref: ISBN 978-1-910337-07-3, PU1664

PDF, 362 KB, 20 pages

Detail of outcome

This document summarises responses to the consultation on theatre tax relief.

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Original consultation

Summary

This consultation sets out details of the proposed corporation tax relief for theatre production, and seeks views on the design of the relief.

This consultation ran from
1:30pm on 27 March 2014 to 11:45pm on 8 May 2014

Consultation description

Background

The Chancellor announced at Autumn Statement 2013 that the government will introduce a new tax relief for theatre productions. The UK is home to exciting and innovative theatre companies producing ground breaking productions and this new relief will recognise the unique cultural value that the theatre sector brings to the whole of the UK.

At Budget 2014 the Chancellor set out that this relief will support plays, musicals, opera, ballet and dance and will offer two rates; 25% for touring productions and 20% for other theatre productions. This new relief will be available from September 2014.

The consultation

The government is grateful for the significant level of engagement with the sector since the Autumn Statement announcement, which has helped to develop the proposal now being consulted on. This formal consultation sets out details of the proposed corporation tax relief for theatre production, and seeks views on the design of the relief.

Who should read this

Views are invited from a wide range of respondents including individuals, companies, and representative and professional bodies. The government especially invites comments from theatre production companies and those working directly in the performing arts sector. The government will take all responses into account before confirming the final policy design.

Documents

Theatre tax relief: consultation

Ref: ISBN 9781909790926, PU1614

PDF, 338 KB, 38 pages

Published 27 March 2014
Last updated 25 July 2014 + show all updates

1. 25 July 2014

   added correction slip to outcome doc

2. 26 June 2014

   added summary of responses document; added correction slip to original consultation document

3. 27 March 2014

   First published.