Orchestra Tax Relief

Orchestra tax relief was introduced in 2016 and is a Government incentive to support the creation of concerts.

Tax Relief For The Orchestra Industry

The aim of the scheme is to encourage and support the Orchestra industry, boosting employment and innovation. Instrumental groups could receive a payment from HMRC depending on the expenditure of their production.  This incentive can apply to a wide variety of instrumental groups; therefore, it’s not limited to traditional orchestras.

You can make, amend, or withdraw a claim for creative industry tax reliefs up to one year after the company’s filing date. 

The Company

How do I Qualify For Tax Relief?

There are certain criteria that need to be met to ensure that a company is eligible to claim Creative Industry Tax Relief, which are:

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Qualification 1

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Community Interest Company

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Qualification 2

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The Company

How do I Qualify For Tax Relief?

There are certain criteria that need to be met to ensure that a Company is eligible to claim Creative Industry Tax Relief, which are:

Company limited by shares (whether it’s private or public)

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Qualification 3

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Charitable Incorporated Organisation

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Qualification 4

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Company limited by Guarantee

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Qualification 5

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Scottish Charitable Incorporated Organisation

What Doesn't Qualify?

  • The cost of the entire performance itself
  • Non-producing activities
  • Developing the production from its initial stage through to its final stages.
  • Cost of financing
  • Marketing and Advertising
  • Administration
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The Project

How do I Qualify For Tax Relief?

The project itself will need to be certified as British, by passing a cultural test or as an official co-production. There are 10 bi-lateral co-production treaties and some of these treaties will allow television co-production.

In terms of qualifying projects, there is also criteria that makes them eligible, which are:

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Qualification 1

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The performance should be for sale for the general public or for educational reasons.

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Qualification 2

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A minimum of 25% of the core production expenditure must be spent within the European Economic Area (EEA).

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Qualification 3

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Performances must be performed (in some capacity) by an orchestra, ensemble, or band.

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Qualification 4

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The claiming production company must be responsible for the creative, technical, and artistic decisions from the initial phase all the way through the production and closing of the event.

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Qualification 5

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Main focus of the concert should be on the instrumentalists.

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Qualification 6

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Concert must have a minimum of 12 instrumentalists where the majority should not be electronically amplified.

What Costs Qualify for Orchestra Tax Relief?

  • Closing the production
  • Rehearsal Costs
  • Player and Artist Fees
  • Producing the Concert
  • Venue Hire for Rehearsals
  • Relevant travel within the UK
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Making A Claim

How Can I Make A Claim?

To make a claim, you will need to do this through the Company Tax system which means that the claim must be made in a Company Tax Return or an amendment to a Company Tax Return.

To find out more about Green jellyfish’s Creative Industry Tax Relief service for Orchestra, to find out more contact us today.