Policy paper

Cultural Relief Rate Rises for Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs

This tax information and impact note sets out the temporary increase the headline rates of relief for the cultural reliefs.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Cultural Relief Rate Rises for Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs

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Details

This measure temporarily increases the headline rates of relief for the Theatre Tax Relief (TTR), Orchestra Tax Relief (OTR), and Museums and Galleries Exhibition Tax Relief (MGETR) for expenditure on new productions commencing from 27 October 2021, gradually being reduced down to normal rates by 1 April 2024.

Published 27 October 2021