Who is eligible for Theatre Tax Relief (TTR)?

Available across the whole UK (England, Scotland, Wales, and Northern Ireland). Applicant must be a registered business. Most relevant to: Creative Arts & Media.

What is the deadline for Theatre Tax Relief (TTR)?

This is a rolling scheme with no fixed deadline.

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Tax ReliefUK-wide

Theatre Tax Relief (TTR)

HM Revenue & Customs

Description

Gives theatre production companies a Corporation Tax expenditure credit worth 45% of qualifying costs for touring productions, or 40% for non-touring ones. The production has to meet EEA expenditure and cultural conditions and your company must be responsible for producing, running, and closing it — productions that are mainly promotional, competitive, or commercial (like advertising or sporting events) don't qualify.

Amount

45% expenditure credit for touring productions, 40% for non-touring productions (rates permanently set from 1 April 2025)

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 Orchestra Tax Relief and Museums and Galleries Exhibition Tax Relief.
Requirement: Company must be responsible for producing, running, and closing the production, and it must pass the EEA expenditure/cultural conditions; excludes productions with a wholly/mainly promotional, competitive, or commercial purpose (e.g. not for sporting events or advertising goods/services).

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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.