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HMRC internal manual

Theatre Tax Relief

Qualifying productions: introduction

Where a company is a Theatrical Production Company (TPC) (TPC10110) for the purposes of Part 15C Corporation Tax Act 2009, each qualifying production is treated as a separate theatrical trade if Theatre Tax Relief (TTR) is claimed in respect of that production.

A production is a qualifying production if it meets each of three conditions:

  • the production is a theatrical production (TTR40020)
  • the production is intended to be performed live to paying members of the general public or provided for educational purposes (TTR40030), and
  • at least 25% of the core expenditure (TTR50010) on the production must be European Economic Area (EEA) expenditure (TTR50050)