To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of providing a similar Orchestra Tax Relief to vocal concerts.
Answered on
13 January 2025
The creative industries play a key role in driving economic growth. The Government is committed to supporting them as part of its plan to fix the foundations of the economy.
To qualify for Orchestra Tax Relief (OTR), a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument, but orchestra concerts with a vocal element are not excluded from the relief. Concerts with a vocal element may be eligible provided that the instrumentalists are the primary focus.
The Government keeps all tax policy under review and regularly receives proposals for sector-specific tax reliefs. When considering a new tax relief, the Government must ensure it supports businesses in a fair way and that taxpayer money is effectively targeted.