Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of valid claims for Theatre Tax Relief were paid within 28 days of receipt in the period since 1 April 2022.

HMRC aims to pay claims for all tax reliefs as soon as possible. Since 1 April 2022, 78 per cent of valid claims for Theatre Tax Relief have been paid within 28 days of receipt. This figure fluctuates over the year and reflects the position as of 26 January 2023.