Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Answer of 12 December 2022 to Written Question 105279 on Orchestras and Theatre: Tax Allowances, what proportion of the 85 per cent of valid claims for Theatre and Orchestra Tax Reliefs which were paid within 28 days of receipt were (a) Theatre Tax Relief and (b) Orchestra Tax Relief.

HMRC aims to pay claims for all tax reliefs as soon as possible. Since 1 April 2022, 85 per cent of valid claims for Theatre and Orchestra Tax Reliefs have been paid within 28 days.

Of those, 85 per cent are Theatre Tax Relief and 15 per cent are Orchestra Tax Relief.