Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to extend (a) film and (b) high-end TV tax relief to grassroots performing arts.

The Government recognises the importance of the creative industries, including the key role they play in driving economic growth.

The Government supports the creative industries through tax reliefs and funding, where the recently published Creative Industries Sector Plan set out the Government’s vision. Up to £30 million will be set aside for a new Music Growth package over the next three years, which will create new touring, performance, mentoring and export opportunities for emerging talent, while also delivering a significant uplift in funding for the grassroots sector to support small venues.

The objective of the creative industry tax reliefs is to support and incentivise productions rather than to support venues themselves. When considering new tax reliefs, the Government takes into account costs, complexity, and the market failure the relief is seeking to address. Extending the Audio-Visual Expenditure Credit (AVEC) to grassroots performing arts is not currently under consideration.