Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the contribution of creative industry tax reliefs to jobs and investment in Scotland.

The Creative Industry Tax Reliefs Evaluation commissioned by HMRC in 2022 (available at https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation) found that there was strong evidence that the main four creative tax reliefs have made the UK a more attractive filming and production location, and led to more productions taking place in the UK. There was a widespread perception that the reliefs have had a significant impact on employment.