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Tax ReliefUK-wide

Orchestra Tax Relief (OTR)

HM Revenue & Customs

Description

Gives a Corporation Tax expenditure credit worth 45% of qualifying costs to companies producing orchestral concerts — the same rate applies whether the concert tours or not. The concert needs to involve a minimum number of instruments and performers as defined by HMRC, and can't be primarily a recording session rather than a live performance.

Amount

45% expenditure credit (rate permanently set from 1 April 2025, same for touring and non-touring orchestral concerts)

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Applicant must be a registered business.
  • Most relevant to: Creative Arts & Media.
Notes
One of three related 'cultural tax reliefs' alongside Theatre Tax Relief and Museums and Galleries Exhibition Tax Relief.
Requirement
Concert must involve a minimum number of instruments/performers as defined by HMRC and not be primarily for recording purposes; company must be responsible for producing, running, and closing the concert.

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How to apply

Claim via your Corporation Tax return (CT600), with the additional creative industries information required by HMRC.

View official source

Last verified: 1 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.