Policy paper

Creative industry tax reliefs: administrative changes

This measure is about administrative changes being made to all the creative industry tax reliefs.

Documents

Draft legislation

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Explanatory note

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Details

This measure will require companies claiming any creative industry tax relief to complete and submit an online information form.

This measure also confirms further changes to the reliefs to correct anomalies and prevent abuse.

For the cultural reliefs (Theatre Tax Relief, Orchestra Tax Relief and Museums and Galleries Exhibition Tax Relief), eligible expenditure will change from European to UK to ensure the reliefs meet our international obligations.

Updates to this page

Published 18 July 2023
Last updated 22 November 2023 + show all updates
  1. Updated to reflect changes following draft legislation amendments and the Office for Budget Responsibility November 2023 forecast.

  2. First published.

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