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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief:additional deduction

Relief is given by way of an additional deduction in relation to the core expenditure for the concert or series of concerts.

Core expenditure is 

  • expenditure on producing the concert or concerts
  • includes travel to or from a venue other than its usual place of performance
  • at least 25% must be incurred on goods or services from within the European Economic Area (EEA)

It does not include

  • expenditure on the actual performance
  • speculative expenditure not involved with putting on a concert
  • expenditure not directly related such as financing; marketing; legal services or storage.

For more detailed information see Chapter 6