Orchestras: Coronavirus

(asked on 20th April 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending Orchestra Tax Relief to cover claims for costs incurred on cancelled concerts due to the covid-19 outbreak up to the point at which the concert would have taken place.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 28th April 2020

The orchestra tax relief legislation allows for the ‘abandonment’ of a concert due to circumstances outside of the company’s control. Cancellations of concerts because of COVID-19 would fall within ‘abandonment’. Claims may be made for qualifying expenditure incurred up to the abandonment of a concert or concert series and where an orchestra company has a legal obligation, such as a contractual one, to make the payments for a cancelled concert. HM Treasury keeps all tax reliefs under review.

The Government has also announced an unprecedented package of support for businesses and individuals affected by COVID-19. This includes the Coronavirus Job Retention Scheme and Self-Employed Income Support Scheme delivered by HMRC. Further information about HMRC’s dedicated COVID-19 support can be found by visiting the GOV.UK website.

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