Theatre Tax Relief

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Theatre Tax Relief

The Theatre Tax Relief aims to encourage organisations putting together theatrical productions, and it is available to both commercial and charitable incorporated companies. However, if the company is an unincorporated association (UA) or a trust, they cannot claim Theatre Tax Relief as of right now. If an unincorporated association or trust still wishes to claim, it would have to set up a separate company or change its structure. As long as your company falls under the Company Tax system, you can claim even if you are not currently filing a Company Tax Return – as the relief comes either in the form of a tax liability or a payable tax credit.

Theatre Tax Relief Eligibility

 ‘Does My Company Qualify?’

Here are some of the main eligibility criteria for Theatre Tax Relief: 

  • A production that qualifies for Theatre Tax Relief is classed as a traditional ballet show, or a dramatic production; the dramatic production including theatre plays, operas, ballet shows or musicals
  • The theatrical staging must include roles, performed wholly by the actors, singers, dancers and performers who stay in character for the entire or most of the duration of the show
  • Each performance must be live, and the company’s main purpose in relation to the theatrical productions is to perform them live
  • The theatrical production must also meet the commercial purpose requirements. Essentially what this means is that the show must be intended for a paying audience, or put up for educational purposes
  • Your company must also be involved in the planning and decision-making stages of a project, as well as directly negotiate and contract any goods and services or rights
  • At the planning stage, you must intend your theatrical production either to be played in at least 6 different venues, or have a total of at least 14 separate performances in at least 2 different venues

Theatre Tax Relief Additional Information

The Theatre Tax Relief does not require a Cultural Test to qualify for this monetary support.

A company cannot claim Theatre Tax Relief if the purpose of a production is to advertise any products or facilities or make a recording of the show, neither if the production is part of a competition. You cannot include wild animals in the performance, or themes of sexual nature, or you will not be eligible for the tax relief.

The core expenditure, which is the sum qualifying for enhancement, consists of the costs spent on producing or closing the show and any exceptional running expenses. Any money spent on the set, rehearsals, costumes, or the performer’s salaries are all included in this, for example. However, 25% or more of the core expenditure must be spent on goods and services originated from the European Economic Area (EEA).

Additional Funding Opportunities

There are many tax incentives, grants and funding initiatives available to UK businesses. Whether you’re a start-up or an established business, we can provide you with the crucial advice that will help you access additional cash to help your business grow. We are partnered with Counting King, an industry leading firm that specialise in tax incentives that can support you with accessing additional funding support. Get in touch to find out more about what cash is available to you today! 

Theatre Tax Relief Documentation Requirement ​

Besides any financial calculations, HMRC will also require some extra information related to your theatrical activity, such as the title of your production, statements separating costs by EEA and non-EEA expenditures, and a breakdown of all costs by category. If you’ve toured with your show, then you must also offer the dates and locations that your productions took place at each of the premises.

UK Expenditure

Provide statements of your core expenditure which are clearly outlined as either UK or non-UK expenditure.

UK Expenditure

Provide statements of your core expenditure which are clearly outlined as either UK or non-UK expenditure.

Breakdown

Expenditure breakdown should be categorised.

Breakdown

Expenditure breakdown should be categorised.

For any help or advice please contact us:

Get in touch today to discuss your Theatre Tax Relief Claim

For any additional information on: 

  • Eligibility criteria
  • How much you can claim 
  • How we can support you and your company throughout the process of the claim 
  • Our additional services to support your  business growth 


Just fill out the contact form with a short message about what your query is and one of our experts will get in touch with you. 

Take advantage of our FREE 1 hour consultation for any additional services that you’d like to take advantage of today. 

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Find out more about the process for claiming and what the main benefits of claiming with HDH Accountants are

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