Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will extend Orchestra Tax Relief to choirs.

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.

Orchestra Tax Relief (OTR) provides tax relief at a rate of 50% on production costs. To qualify for the relief, a concert must be performed by a group of at least 12 instrumentalists. Concerts with a vocal element, including a choir, may be eligible provided that the instrumentalists are the primary focus.

These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government keeps the tax system under review and any changes will be announced at a fiscal event.