Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an (a) assessment of the impact on the economy and (b) estimate of the number of recipients of (i) audio-visual (A) tax relief and (B) expenditure credit, (ii) museums and gallery exhibition tax relief and (iii) theatres and orchestras tax relief since 2010.

a) An evaluation of the creative industry tax reliefs covering Film Tax Relief, High-end Television Tax Relief, Animation Tax Relief and Children’s Television Tax Relief was published in 2022: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation

An evaluation of the video games tax relief was published in 2017: https://www.gov.uk/government/publications/video-game-tax-relief-evaluation

A qualitative evaluation capturing the wider impacts of the Museums and Galleries relief was conducted in 2020: https://www.gov.uk/government/publications/tax-relief-for-museums-and-galleries-qualitative-research

The government keeps the tax system under review.

b) The number of recipients of the creative industry tax reliefs is published in HMRC’s Creative Industries Statistics: https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023