Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of extending Orchestra Tax Relief to (a) vocal performance groups and (b) choirs.

The Government supports the creative industries, including orchestras, through funding and through the tax system. To qualify for Orchestra Tax Relief, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument for these purposes. However, orchestra concerts with a vocal element are eligible for the relief providing that the orchestra also contains at least 12 instrumentalists, not including the voice, and the instrumentalists are the primary focus.

Vocal performance groups and choirs do not qualify for Orchestra Tax Relief since the scheme aims to support the cultural and distinct economic activity associated with orchestral concerts. We do of course recognise the benefits choirs and vocal performance groups offer to those who participate and who enjoy their performances.

When considering new tax reliefs, the Government takes into account a wide range of factors including costs, complexity, and fairness.

The Chancellor makes announcements on tax at fiscal events in the context of the overall public finances.