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HMRC internal manual

Theatre Tax Relief

HM Revenue & Customs
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Eligible expenditure: European Economic Area (EEA) expenditure

S1217GB and S1217GC Corporation Tax Act 2009

The amount of Theatre Tax Relief (TTR) to which a Theatrical Production Company (TPC) is entitled in respect of a theatrical production is determined by the amount of core expenditure (TTR50010).  At least 25% of this expenditure must be incurred in respect of qualifying goods and services that are provided from within the European Economic Area (EEA).

The EEA includes European Union (EU) countries and also Iceland, Liechtenstein and Norway.

The EU countries are: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the UK.

Switzerland is neither an EU or EEA member.

In order to determine whether core expenditure is EEA expenditure it is necessary to establish if:

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

These issues are explored further at:

TTR50060 - EEA expenditure: services
TTR50070 - EEA expenditure: goods
TTR50110 - Apportionments: just and reasonable