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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: avoidance: introduction

S1217RL and S1217RM Corporation Tax Act 2009 

The legislation of Orchestra Tax Relief (OTR) is based on the legislation already in place for Film Tax Relief (FTR).  FTR was designed to ensure that it did not suffer from abuses similar to those of the previous tax relief regimes for films.

OTR follows this by targeting relief exclusively at Orchestral Production Companies (OPCs).  This means that OTR is not available to those whose involvement in orchestral concerts is confined to supplying or arranging finance.  This eliminates many possibilities for abuse.