Theatre tax relief
This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation has concluded
Download the full outcome
Detail of outcome
This document summarises responses to the consultation on theatre tax relief.
This consultation ran from
This consultation sets out details of the proposed corporation tax relief for theatre production, and seeks views on the design of the relief.
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 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.