Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to Orchestra Tax Relief from 1 April 2024 on the promotion of UK orchestras.

The government recognises the value of the UK’s world-leading creative industries and arts sectors.

On 1 April 2024, several administrative changes to Orchestra Tax Relief took effect, following legislation being passed in Finance Act 2024.

In accordance with standard practice, HMRC published a tax information and impact note about the legislation, which can be accessed at: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-administrative-changes/administrative-changes-to-the-creative-industry-tax-reliefs

As set out in the note, the administrative changes are expected to have a negligible impact on businesses claiming the creative tax reliefs.