Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment with the Secretary of State for Culture, Media and Sport of the potential merits of amending legislation on Orchestra Tax Relief (a) to include voice as an eligible acoustic instrument and (b) to extend eligibility to (i) professional and (ii) amateur choirs consisting of 12 or more performers.

The Government supports the creative industries, including orchestras, through funding and through the tax system. Orchestra Tax Relief (OTR) provides tax relief on productions costs and provided £33 million of support in 2022-23.

To qualify for OTR, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument. However, orchestra concerts with a vocal element are eligible for the relief providing that the orchestra also contains at least 12 instrumentalists, not including the voice, and the instrumentalists are the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically.