Question to the HM Treasury:

To ask the Chancellor of the Exchequer, further to the Answer of 30 January 2020 to Question 132309 on Theatre: Tax Allowances, what the (a) average and (b) longest delay was for valid claims for Theatre Tax Relief that were not paid within 28 days in the latest period for which data is available.

This question was answered on 6th July 2023
We are unable to provide a) average and b) the longest delay for valid claims for Theatre Tax relief not paid within 28 days. Any figures could be misleading, given the range of reasons why claims are not paid within 28 days.

In addition, given the size of the sector, to provide context to the figures could put taxpayer confidentiality at risk.