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Written Question
Theatre: Tax Allowances
Thursday 12th February 2026

Asked by: John Grady (Labour - Glasgow East)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what information her Department holds on the amount of Theatre Tax Relief for Corporation Tax provided to Scottish Companies over the last two tax years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Data on the amount of Theatre Tax Relief (TTR) paid to Scottish companies is held by HMRC on the basis of the company’s registered office address. The amount of TTR paid in relation to the last two complete tax years is as follows.

2021-22

£2m

2022-23

£12m