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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: orchestral concert

An orchestral concert is one which is

  • performed wholly or mainly by instrumentalists in an orchestra, ensemble, group or band
  • the instrumentalists must be the primary focus of the concert

A qualifying orchestral concert is one which meets the conditions of the bullets above and the following are met

  • consisting of a minimum of 12 instrumentalists
  • the majority of instruments must not be electronically or directly amplified
  • its primary focus is to play before the paying public or for educational purposes.

For more detailed information see Chapter 5