Question to the HM Treasury:

To ask His Majesty's Government what plans they have to make touring-specific operating costs eligible for theatre tax relief.

Answered by Lord Pitt-Watson - Parliamentary Secretary (HM Treasury)

The Government continues to provide generous support to the theatre sector through Theatre Tax Relief (TTR). TTR is designed to support expenditure incurred in the production of a theatrical performance. Since 1 April 2025, qualifying touring productions have been eligible for relief at a rate of 45 per cent, compared with 40 per cent for non-touring productions.

Changes to existing tax reliefs must be assessed against their effectiveness, targeting, complexity and value for money, and considered in the context of the wider public finances. Tax policy decisions are taken by the Chancellor at fiscal events.

Question

To ask His Majesty's Government what plans they have to work with devolved government to jointly support opportunities for cross-border touring for ballet and opera.

Answered by Baroness Mackenzie of Sherwood - Parliamentary Under-Secretary of State (Department for Digital, Culture, Media and Sport)

The Government recognises the profound economic and social value of opera and ballet touring. Domestically, it drives regional growth and spreads excellence across the UK, while internationally, it strengthens the global competitiveness and soft power of the UK’s creative exports. There are a number of measures that support touring work generally, which can help opera and dance.

For example, Arts Council England's (ACE) Lottery-funded Incentivising Touring scheme uses repayable grants to reduce financial risks for mid to large-scale regional dance and theatre tours and has supported dance work to tour.

Meanwhile the opera and ballet sectors are also able to take advantage of government support through Theatre Tax Relief (TTR). At the 2024 Autumn Budget, the Government confirmed that from April 2025, Theatre Tax Relief (TTR) on production costs would be set at the generous rate of 45 per cent for touring productions.

The Government and cultural bodies are working to support more sustainable touring across the UK and internationally, building on existing collaboration between ACE and the Devolved Governments. We will continue to use the Culture and Creative Industries Inter-Ministerial Group as a forum for UK Government and Devolved Government Ministers to discuss joint areas of interest.

We are also constructively engaging with the European Commission to address the challenges that touring artists and their support staff face, while respecting regulatory frameworks on both sides. This is mutually beneficial - it will help our artists to contribute to Europe’s rich cultural landscape and support shared growth. We will also work with the EU and Member States to promote wider cultural exchange to further the UK-EU strategic partnership.

Question

To ask His Majesty's Government what plans they have to provide support to ballet and opera touring.

Answered by Baroness Mackenzie of Sherwood - Parliamentary Under-Secretary of State (Department for Digital, Culture, Media and Sport)

The Government recognises the profound economic and social value of opera and ballet touring. Domestically, it drives regional growth and spreads excellence across the UK, while internationally, it strengthens the global competitiveness and soft power of the UK’s creative exports. There are a number of measures that support touring work generally, which can help opera and dance.

For example, Arts Council England's (ACE) Lottery-funded Incentivising Touring scheme uses repayable grants to reduce financial risks for mid to large-scale regional dance and theatre tours and has supported dance work to tour.

Meanwhile the opera and ballet sectors are also able to take advantage of government support through Theatre Tax Relief (TTR). At the 2024 Autumn Budget, the Government confirmed that from April 2025, Theatre Tax Relief (TTR) on production costs would be set at the generous rate of 45 per cent for touring productions.

The Government and cultural bodies are working to support more sustainable touring across the UK and internationally, building on existing collaboration between ACE and the Devolved Governments. We will continue to use the Culture and Creative Industries Inter-Ministerial Group as a forum for UK Government and Devolved Government Ministers to discuss joint areas of interest.

We are also constructively engaging with the European Commission to address the challenges that touring artists and their support staff face, while respecting regulatory frameworks on both sides. This is mutually beneficial - it will help our artists to contribute to Europe’s rich cultural landscape and support shared growth. We will also work with the EU and Member States to promote wider cultural exchange to further the UK-EU strategic partnership.

Question to the HM Treasury:

To ask His Majesty's Government whether they plan to reduce the minimum theatre tax relief performance threshold for touring ballet and opera performances from 14 to 7 to reflect the challenges of touring large-scale work.

Answered by Lord Pitt-Watson - Parliamentary Secretary (HM Treasury)

The Government continues to provide generous support to the theatre sector through Theatre Tax Relief (TTR). TTR is designed to support expenditure incurred in the production of a theatrical performance. Since 1 April 2025, qualifying touring productions have been eligible for relief at a rate of 45 per cent, compared with 40 per cent for non-touring productions.

Changes to existing tax reliefs must be assessed against their effectiveness, targeting, complexity and value for money, and considered in the context of the wider public finances. Tax policy decisions are taken by the Chancellor at fiscal events.

Found: Baroness Blackstone Lord Bruce of Bennachie Baroness Crawley Lord Darroch of Kew Baroness Fraser of Craigmaddie

Found: Wimbledon; Lord Alderdice; Baroness Blackstone; Lord Bruce of Bennachie; Baroness Crawley; Baroness Fraser of Craigmaddie

Found: Wimbledon Baroness Blackstone Lord Bruce of Bennachie Lord Darroch of Kew (remote) Baroness Fraser of Craigmaddie

Found: ; Baroness Blackstone; Lord Bruce of Bennachie; Lord Darroch of Kew; Lord De Mauley; Baroness Fraser of Craigmaddie