Policy paper

Clarifications of the rules for cultural tax reliefs

This measure is about technical clarifications of the relief rules, including what is eligible for relief.

• From: HM Revenue & Customs
• Published: 18 July 2023
• Last updated: 22 November 2023 — See all updates

Documents

Technical clarifications of the rules for cultural tax reliefs

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Draft legislation

PDF, 1.9 MB, 64 pages

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Draft legislation (accessible version)

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Explanatory note

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Explanatory note (accessible version)

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Details

This measure confirms the legislative changes will be made to:

• clarify the exclusion of capital expenditure for Theatre Tax Relief and Orchestra Tax Relief
• clarify the exclusion of costs incidental to production for Theatre Tax Relief, Orchestra Tax Relief and Museums and Galleries Exhibition Tax Relief
• exclude productions from Theatre Tax Relief where the main focus is not observing the performance
• clarify the ‘playing of roles’ condition in section 1217FA for Theatre Tax Relief
• amend the time limit for concert series elections to either the date of the first concert in the series or the date of the Orchestra Tax Relief claim relating to the first concert in the series, whichever is later
• require physical admission to exhibitions for Museums and Galleries Exhibition Tax Relief

Published 18 July 2023
Last updated 22 November 2023 + show all updates

1. 22 November 2023

   Updated to reflect changes following the Office for Budget Responsibility November 2023 forecast.

2. 18 July 2023

   An accessible version of the draft legislation has been added.

3. 18 July 2023

   First published.