Tax Reliefs: Theatre, Orchestra and Museums and Galleries Exhibition

Lord Bishop of Guildford Excerpts

Tuesday 15th October 2024 Lords Chamber

[Lord Livermore (Lab)]

I am grateful to the noble Lord for mentioning the investment summit yesterday, when the Government were able to announce a total of £64 billion of investment into the UK economy. That was a vote of confidence in this Government’s handling of the economy and the fact that our economy is now open for business. On the specific tax relief that the noble Lord mentioned, I am afraid that I cannot comment on speculation about any specific taxes ahead of the Budget.

[The Lord Bishop of Guildford]

My Lords, the current relief offered to instrumental groups of 12 or more players does not extend to choirs, a situation that is logically indefensible, especially given the growing popularity of choirs across the nation. Can the Minister say whether the Government have formed a view on extending the relief to choirs, as requested by musical organisations all around the country, not least given the recent questions over the future of the BBC Singers?

[Lord Livermore (Lab)]

Orchestra concerts with a vocal element are not excluded from the orchestra tax relief. Concerts with a vocal element, such as a choir, may be eligible if the instrumentalists are the primary focus of the concert. The current rules ensure that the orchestra tax relief meets its objective of supporting and incentivising orchestra concerts specifically.