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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: eligible expenditure: European Economic Area (EEA) expenditure

S1217RB and S1217RC Corporation Tax Act 2009

The amount of Orchestra Tax Relief (OTR) to which an Orchestral Production Company (OPC) is entitled in respect of a concert or series of concerts is determined by the amount of core expenditure (OTR60010).  At least 25% of this expenditure must be incurred in respect of qualifying goods and services that are provided from within the European Economic Area (EEA).

The EEA includes European Union (EU) countries and also Iceland, Liechtenstein and Norway.

The EU countries are: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the UK.

Switzerland is neither an EU or EEA member.

In order to determine whether core expenditure is EEA expenditure it is necessary to establish if:

  • the goods are supplied from within the EEA, or
  • any services are carried out within the EEA.


Goods are supplied from within the EEA if there point of origin is from an EEA member country. Goods which have a point of origin outside the EEA are not EEA expenditure even if they are routed through an EEA country. If the goods are altered from their original state within an EEA country then the full expenditure will be EEA expenditure.


Services are those performed in the EEA. A contract with an EEA company is not the determinant, if the actual service is provided from elsewhere.


It may be necessary to apportion expenditure between EEA and non EEA where one payment covers the expenditure.