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HMRC internal manual

Theatre Tax Relief

Overview and general definitions: the 'commercial purpose' condition

S1217GA Corporation Tax Act 2009

The commercial purpose condition must be met in order for a Theatrical Production Company (TPC) to qualify for Theatre Tax Relief (TTR) in relation to a production.

The commercial purpose condition is that, at the beginning of the production phase, the TPC intends that all, or a high proportion of, the live performances that it proposes to run will be:

  • to paying members of the general public, or
  • provided for educational purposes.

See TTR40030 for more information.