Policy paper

Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs

This tax information and impact note clarifies certain rules for the Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs.

Documents

Details

This measure introduces changes to better target the cultural reliefs and ensures that they continue to be safeguarded from abuse.

Changes will take effect for companies entering production from 1 April 2022.

Published 27 October 2021