Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the report entitled Creative Industry Tax Reliefs Evaluation, published on 17 November 2022, whether his Department plans to commission a similar evaluation on Cultural Tax Reliefs.

This question was answered on 27th February 2023
HMRC has a programme for evaluating tax reliefs and has published criteria which are used to decide which reliefs should be evaluated. Against these criteria, cultural reliefs have not been assessed as being a priority. HMRC published research on the museum and gallery exhibition tax relief in 2022. Cultural reliefs will be reconsidered for evaluation in future.