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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: eligible expenditure: core expenditure

S1217RC Corporation Tax Act 2009

Expenditure of a separate orchestral trade is that incurred by the Orchestral Production Company (OPC) on putting on the concert or series of concerts from the start of the production process to the finish (including any pre-trading expenditure on these activities) and on exploiting the production.

Orchestra Tax Relief (OTR) is only available on core expenditure that is EEA expenditure.

Core expenditure is expenditure that is incurred on:

  • producing the concert or series up to performance and
  • travel to and from a venue that is not the usual venue of the company (e.g. a resident orchestra will have a usual venue)


Core expenditure does not include costs relating to:

  • developing the production
  • non-producing activities and
  • the cost of the performance itself
  • Non-producing activities include, for instance, financing, marketing, legal services and storage.


The legislation does not list what is or what is not eligible expenditure for the relief. Each concert or series nay have different expenditure associated with it. What needs to be considered is the cost of putting on a concert up to the point of performance.

Certain costs may need to be apportioned between rehearsal and performance. For example, a concert hall may be booked for a pre-performance rehearsal and the concert itself. The costs of the hire and the musicians should be apportioned to allow those for the rehearsal but not those for the concert. A just and reasonable apportionment should be made. Any apportionment method chosen should be used consistently.


See OTR60050+ for information about what expenditure constitutes EEA expenditure.