Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of including voice as an eligible instrument for the purposes of Orchestra Tax Relief.

The creative industries play a key role in driving economic growth, and the Government is committed to supporting them.

Orchestra Tax Relief (OTR) provides tax relief at a rate of 50% on production costs. To qualify for the relief, 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 not excluded from the relief. Concerts with a vocal element may be eligible provided that the instrumentalists are the primary focus.

These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government keeps the tax system under review and any changes will be announced at a fiscal event.