Policy paper

Orchestra Tax Relief

This applies to incorporated companies within the charge to Corporation Tax that are directly involved in the production of orchestral concerts.

Documents

Draft clause 27

Draft explanatory notes clause 27

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation will enable eligible companies to claim tax relief for qualifying expenditure on orchestral concerts. Relief will apply at a rate of 25% on enhanceable expenditure for all eligible concerts.

Updates to this page

Published 9 December 2015

Sign up for emails or print this page