Summary

Theatre Tax Relief (TTR) is available from 1 September 2014. Your company will be entitled to claim TTR if it is a Theatrical Production Company and putting on a qualifying theatrical production. The production must meet the commercial purpose condition and a minimum of 25% of the core expenditure must be UK or EEA expenditure.

Contents

  1. TTR10000
    Overview and general definitions: contents
  2. TTR20000
    Taxation: contents
  3. TTR30000
    Losses: contents
  4. TTR40000
    Qualifying productions: contents
  5. TTR50000
    Eligible expenditure: contents
  6. TTR55000
    Calculation: contents
  7. TTR60000
    Claims: contents
  8. TTR70000
    Not-for-profit organisations: contents
  9. TTR80000
    Avoidance: contents