There are three reliefs for live culture: Theatre Tax Relief, Orchestra Tax Relief, and Museums and Galleries Exhibition Tax Relief. Each works the same way. You get an additional Corporation Tax deduction on a production's core costs, and if the production makes a loss you can surrender it for a payable tax credit.
Who can claim
Your company must be liable to Corporation Tax and be the production company: responsible for producing, running and closing the production, concert or exhibition, actively involved in decisions, and negotiating, contracting and paying for rights, goods and services directly.
How the deduction is worked out
Core costs are the costs of producing and closing the production, not of running it. The additional deduction is the lower of 80% of total core costs and your UK core costs, and it reduces your profits or increases a loss.
Theatre productions
Orchestral concerts
Museum and gallery exhibitions
Claim on your Company Tax Return
If you submit your return on or after 6 April 2026, include the CT600P Creative Industries supplementary page. Send an additional information form for each production with its title and start date, statements of core costs split between UK and non-UK, and a breakdown of costs by category. To claim a touring rate for theatre, add the dates and number of performances at each premises.
For accounting periods beginning on or after 1 April 2024, you may make, amend or withdraw a claim up to 2 years after the end of the period of account it relates to. HMRC may accept a late claim in some circumstances.
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Confirm your company is the production company
Check you produce, run and close the production, concert or exhibition and contract and pay for rights, goods and services directly.
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Check the production qualifies
Match it against the rules for a theatre production, orchestral concert or exhibition, and confirm at least 10% of core costs relate to UK activities.
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Work out core costs
Separate core costs from running costs, and split core costs between UK and non-UK.
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Decide whether it is touring
Record your intended premises and performances, or venues, at the start, as the touring rate depends on them.
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Claim on your Company Tax Return
Include the CT600P supplementary page where it applies and send an additional information form for each production.