Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending the Orchestra Tax Relief scheme to include a cappella choirs.

The Government recognises the importance of the creative industries, including orchestras, and supports them through funding and through the tax system. Orchestra Tax Relief (OTR) provides tax relief on production costs and provided around £50 million of support in 2023‑24. There is currently no other country in the world which offers such a tax relief for orchestras.

In considering any changes to existing tax reliefs or introducing new ones, Government has to consider a wide range of factors, including the specific aims of the relief, the costs and complexity of designing and administering new provisions, and fairness.

Decisions on tax are taken by the Chancellor at fiscal events, in the context of overall public finances.