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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: qualifying concerts

Where a company is an Orchestral Production Company (OPC) for the purposes of Part 15D Corporation Tax Act 2009, each qualifying concert or series of concerts is treated as a separate orchestral trade if Orchestra Tax Relief (OTR) is claimed in respect of that concert or series.

A concert is qualifying if it meets each of conditions:

  • the concert is an orchestral concert  (0TR50020)
  • the concert is intended to be performed live to paying members of the general public or provided for educational purposes (OTR50030),
  • the instrumentalists number at least 12
  • none, or a minority of, the musical instruments is electronically or directly amplified and
  • at least 25% of the core expenditure (OTR60010) on the concert must be European Economic Area (EEA) expenditure


A series of concerts is qualifying if in addition to the above


  • the same company is the production company for each concert in the series
  • it is intended that all or a high proportion of the concerts in the series are to be performed before the paying public or for educational purposes and
  • the company has made an election under s1217Q (4) in relation to the series