Updates: Theatre Tax Relief

2023

2 August 2023 published amendments

Overview and general definitions: Temporary uplift

Updating to explain effect of FA (No.2) 2023 extension to the temporary uplift. Title changed from FA 2022 to Temporary uplift.

2022

4 July 2022 published amendments

Qualifying productions: theatrical production

included definition of 'relevant dramatic piece'

1 July 2022 published amendments

Eligible expenditure: core expenditure

added sentence about teaching/training

Qualifying productions: live performance to paying members of the general public or provided for educational purposes (commercial purpose condition)

updated to reflect minor changes to commercial purpose condition, introduced by FB22

Qualifying productions: theatrical production

added exclusion for training productions introduced by FB22

Overview and general definitions: meaning of 'theatrical production expenditure', 'core expenditure' and 'phases of theatrical production'

provided more information about the production phase

2020

18 December 2020 published amendments

Qualifying productions: theatrical production

provided more detail about abandoned productions and relevant recordings wrt to COVID

4 September 2020 published amendments

Eligible expenditure: ineligible expenditure: examples

Added furlough section

2019

25 February 2019 published amendments

Claims: how relief is claimed

Added lines about new procedure for amended returns

2018

20 December 2018 published amendments

Qualifying productions: State aid

Added sections on undertakings in difficulty and transparency

15 February 2018 published amendments

Losses: terminal losses

Updated for new loss provisions

Losses: completion period

Updated for new loss provisions

Losses: pre-completion periods

Updated for new loss provisions