Orchestra Tax Relief

Orchestra Tax Relief commenced on the 1st April 2016 and is available to all orchestral production companies, both commercial and charitable, within the charge to Corporation Tax. Subject to the company and the orchestral production meeting the qualifying conditions as set out in the legislation in Finance Act 2016.

Some of the common questions include:

- What are the implications for charitable companies commonly exempt from the Corporation Tax regime?

- Is it necessary for a charity to operate through a trading subsidiary?

- What constitutes a qualifying orchestra and a qualifying orchestral concert?

- Whether to make an election and, if so, what to include within it?

- What is the Commercial Condition and what qualifies as an educational production?

- How to apportion costs between Core and Non-Core activities?

We are here to help you with all the above and more, so that you receive the Orchestra Tax Credit to which you are entitled.