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OTR Introduced 1st April 2016

Orchestra Tax Relief

Orchestra Tax Relief is designed to support companies producing qualifying orchestral concerts. It functions similarly to Film Tax Relief and operates through the Corporation Tax system, providing relief on qualifying expenditure.

Established under Finance Act 2016

Eligible Entities

  • ✓ Companies limited by shares
  • ✓ Companies limited by guarantee
  • ✓ Charitable Incorporated Organisations (CIO)
  • ✓ Scottish Charitable Incorporated Organisations (SCIO)
  • ✓ Community Interest Companies (CIC)

Qualifying Criteria

  • 1. Instrumentalists must be the main focus of the performance
  • 2. Performances must be wholly or mainly by an orchestra, ensemble, group or band
  • 3. Minimum 12 instrumentalists required
  • 4. Majority of instruments must be acoustic (non-electronically amplified)
  • 5. At least 25% of core expenditure must be EEA expenditure
  • 6. Concerts must be intended for paying audiences or educational purposes

Ineligible Entities

  • ✗ Unincorporated associations
  • ✗ Trusts (unless they restructure or establish a separate production company)

Core Expenditure

Eligible for tax relief enhancement

  • ✓ Concert production costs
  • ✓ Instrumentalist, director, and staff rehearsal time
  • ✓ Instrument hire and music rights
  • ✓ Exceptional running costs
  • ✓ Production closing expenses

Non-Core Expenditure

Not eligible for enhancement

  • ✗ Development costs
  • ✗ Marketing
  • ✗ Legal services
  • ✗ Financing
  • ✗ Storage

Series Election

Companies may elect to treat multiple concerts as a single concert for relief purposes. This decision must be made before the first performance and is irreversible. This option allows organisations producing concert series to manage their relief claims more flexibly.

Speak With a Specialist

OTR, grants, maybe both - let's figure out what makes sense for you. It's free to find out.

Check Your Eligibility

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