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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: qualifying concerts: orchestral concerts

S1217PA Corporation Tax Act 2009

A concert is an orchestral concert if it is one performed by an orchestra, ensemble, group or band consisting wholly or mainly of instrumentalists who are the primary focus of the concert.

A concert is not an orchestral concert if

  • its main purpose, or one of its main purposes, is to advertise goods or services
  • it consists of a competition or contest
  • the making of  a relevant recording is the main object of the performance

A relevant recoding is one which is

  • broadcast at the same time or later
  • released at the same time or later by digital or other means to the public
  • used as a sound track
  • Used in a film


Live streaming

A concert for live streaming may qualify if there is a paying public audience present where the concert takes place, provided the primary focus of the concert remains the orchestra, ensemble, group or band.


Relevant recordings

Concerts recorded as a film (or part of a film) for exhibition to the paying general public at the commercial cinema or for broadcast to the general public by any means (including television, radio or the internet) are not within the scope of OTR.  Films and television productions may instead qualify for Film Tax Relief or Television Tax Relief (see the Film Production Company Manual or the Television Production Company Manual for more information about those reliefs).