What is a qualifying orchestral concert under section 1217RA of the Corporation Tax Act 2009?

A qualifying orchestral concert under section 1217RA is one featuring at least 12 instrumentalists where none or only a minority of instruments are electronically or directly amplified. Directly amplified means individually amplified instruments, not external microphones picking up general sound. This targets traditional orchestral performances for orchestra tax relief purposes.

What conditions must a company meet to qualify for orchestra tax relief?

The company must be the production company and intend the concert to be performed live before a paying public or for educational purposes. The concert must be separately ticketed with a significant proportion of earnings from ticket sales. The UK expenditure condition must also be satisfied, and anti-avoidance provisions must not apply.

How does orchestra tax relief apply to a concert series?

Orchestra tax relief applies to a series of two or more concerts where all or a high proportion are qualifying orchestral concerts. The company must be the production company for every concert, intend that most are performed live for the paying public or educational purposes, meet the UK expenditure condition, and elect to treat the series as a single activity.

When does the educational purposes exception apply for orchestra tax relief?

A concert qualifies under the educational purposes exception if it is performed entirely or mainly to educate the audience. However, the exception does not apply where the production company is the same as, or is associated with, a person responsible for or connected with the beneficiaries of the concert, such as their employer.

Corporation Tax Act 2009 section 1217RA

Companies qualifying for orchestra tax relief

Section 1217RA sets out the conditions a company must meet to qualify for orchestra tax relief, whether for a single concert or a concert series.

A qualifying orchestral concert must feature at least 12 instrumentalists, with none or only a minority of instruments being electronically or directly amplified.
The company must be the production company and intend the concert to be performed live before a paying public or for genuine educational purposes.
The UK expenditure condition must be satisfied for the concert or concert series.
For a concert series, the company must have elected to treat the series as a single activity, and all or a high proportion of the concerts must be qualifying orchestral concerts.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member