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HMRC internal manual

Theatre Tax Relief

Overview and general definitions: meaning of 'EEA expenditure'

S1217GB Corporation Tax Act 2009

For the purposes of Theatre Tax Relief (TTR), EEA expenditure on a production means expenditure on goods or services that are provided from within the European Economic Area.

Goods or services are provided from within the European Economic Area if:

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

Where it is necessary to apportion any expenditure on services between EEA and non-EEA expenditure, the apportionment must be made on a just and reasonable basis.

See TTR50050 onwards for further details.