Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether he plans to bring forward legislative proposals for tax relief for orchestras and high-end TV tax relief before April 2015.

The government introduced legislation for high-end TV tax relief in the Finance Act 2013. As announced at Autumn Statement 2014, the government is exploring with industry whether to reduce the minimum UK expenditure requirement from 25% to 10% and modernise the cultural test.

As announced at Autumn Statement 2014, tax relief for orchestras will be available from April 2016. The government wants to provide orchestras with the time to make any necessary arrangements so they are in a position to claim the relief once it becomes available.