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TTR Introduced 1st September 2014

Theatre Tax Relief

Theatre Tax Relief is a UK government scheme designed to support theatrical production creation. It operates through the Corporation Tax system and applies to incorporated companies producing qualifying theatrical works.

Established under Finance Act 2014

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. Must be a play, opera, musical or other dramatic piece that tells a story, or a ballet
  • 2. Performers must give live performances
  • 3. Main objective must be live performance for paying audiences or educational purposes

Ineligible Entities

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

Core Expenditure

Eligible for tax relief enhancement

  • ✓ Production creation costs
  • ✓ Exceptional running costs
  • ✓ Production closure costs
  • ✓ Sets and costumes
  • ✓ Repetiteurs and scripts
  • ✓ Actor wages during rehearsal

Non-Core Expenditure

Not eligible for enhancement

  • ✗ Marketing
  • ✗ Financing
  • ✗ Legal services
  • ✗ Storage
  • ✗ Ordinary running costs

Speak With a Specialist

TTR, 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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