Question to the HM Treasury:

To ask His Majesty's Government whether they plan to reduce the minimum theatre tax relief performance threshold for touring ballet and opera performances from 14 to 7 to reflect the challenges of touring large-scale work.

The Government continues to provide generous support to the theatre sector through Theatre Tax Relief (TTR). TTR is designed to support expenditure incurred in the production of a theatrical performance. Since 1 April 2025, qualifying touring productions have been eligible for relief at a rate of 45 per cent, compared with 40 per cent for non-touring productions.

Changes to existing tax reliefs must be assessed against their effectiveness, targeting, complexity and value for money, and considered in the context of the wider public finances. Tax policy decisions are taken by the Chancellor at fiscal events.