HMRC internal manual

Theatre Tax Relief

  1. Contents

TTR is available from 1 September 2014. Your company will be entitled to claim TTR if: - it is a Theatrical Production Company - it is a Qualifying theatrical production - it has a minimum 25% EEA expenditure - there is no need for a Cultural Test - it has 2 rates of payable credit, 25% for touring productions, and 20% for others