OTR10020 | Orchestra Tax Relief: orchestral concert

An orchestral concert is one which is

• performed wholly or mainly by instrumentalists in an orchestra, ensemble, group or band

• the instrumentalists must be the primary focus of the concert

A qualifying orchestral concert is one which meets the conditions of the bullets above and the following are met

• consisting of a minimum of 12 instrumentalists

• the majority of instruments must not be electronically or directly amplified

• its primary focus is to play before the paying public or for educational purposes.

For more detailed information see Chapter 5