Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the Theatre Tax Relief to cover (a) digital output and (b) community-based artistic activity.

In 2019-20, the Government provided £71 million of support to 3,580 productions through the Theatre Tax Relief. While all tax reliefs are kept under review, the Government is not planning any changes to the Theatre Tax Relief.

The current rules do allow any theatrical production company to claim Theatre Tax Relief if its live performances will be to paying members of the general public or provided for educational purposes. This does not exclude qualifying community-based performances.

The Government has taken action to support the cultural sector during the pandemic through a £1.57 billion Culture Recovery Fund. To date, £409 million in grant funding has been awarded to over 2,000 cultural organisations in England including orchestras, music venues, galleries, theatres, museums and festivals.