Theatre Tax Relief

Theatre Tax Relief was announced in Finance Act 2014 and effective from 1 September 2014. Production companies (which can include charities and charity trading subsidiaries) are eligible to claim Theatre Tax Relief if:

  • it is a qualifying production company engaged in the making of theatrical productions
  • its primary focus is to play before a live audience of paying members of the general public or for educational purposes
  • it has a minimum 25% EEA expenditure
  • it has 2 rates of payable credit, 25% for touring productions, and 20% for others.

There is no cultural test.

Guidance from HMRC can be found here.

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