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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: eligible expenditure: distinguishing rehearsal and performing costs

Orchestra Tax Relief (OTR) is available on expenditure incurred on producing the concert or series of concerts. It is not available on the cost of a performance. The costs of the concert or series should therefore be identified as to what part of the overall costs relate to the phase to place the orchestra in the position to perform and the performance itself.


It should be relatively straightforward for most costs incurred prior to performance but it may be necessary to apportion some costs. For example, one orchestra may have employed players on an annual salary which covers both rehearsal and playing time. Another may contract players for short periods of time, covering both rehearsal time and playing time. The rehearsal time will be eligible and an appropriate apportionment made.


Certain travel costs are also eligible (see OTR60010)