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Research and analysis

HMRC Cultural Tax Relief Evaluation

Evaluation of Cultural Tax Reliefs including the Theatre Tax Relief, Orchestra Tax Relief and Museums and Galleries Exhibition Tax Relief

From:
HM Revenue & Customs
Published
21 May 2026

Documents

Executive Summary: HMRC Cultural Tax Relief Evaluation

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Cultural Tax Relief Evaluation report

ODT, 664 KB

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Details

HM Revenue and Customs (HMRC) commissioned Ipsos to evaluate the impact of the cultural tax reliefs: Theatre Tax Relief, Orchestra Tax Relief, and Museums and Galleries Exhibition Tax Relief.

The evaluation assessed the reliefs’ process and impact and aimed to understand:

  • claimants’ experience of making claims for the reliefs
  • how the reliefs are used
  • the direct and indirect impacts of the reliefs

The evaluation involved a survey and qualitative interviews with cultural tax relief claimants.

Updates to this page

Published 21 May 2026

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