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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: eligible expenditure: non-core expenditure

S1217RC Corporation Tax Act 2009

Orchestra Tax Relief (OTR) in respect of a separate orchestral trade by an Orchestral Production Company (OPC) is only available on elements of core expenditure (OTR60010).

Not all expenditure is core expenditure.  Some elements of expenditure will not be core expenditure because they relate to the performance itself.

Expenditure on advertising a concert or series is not production expenditure and is therefore not core expenditure and will not qualify for OTR.  This would include the costs of producing promotional material for the concerts.

Expenditure incurred on activities not directly involved in producing the concert or series production, for instance finance, legal or storage costs, will still be included in the taxable profits and losses of the production.  It is simply not eligible for OTR.