OTR50010 | Orchestra Tax Relief: qualifying concerts

Where a company is an Orchestral Production Company (OPC) for the purposes of Part 15D Corporation Tax Act 2009, each qualifying concert or series of concerts is treated as a separate orchestral trade if Orchestra Tax Relief (OTR) is claimed in respect of that concert or series.

A concert is qualifying if it meets each of conditions:

• the concert is an orchestral concert (0TR50020)

• the concert is intended to be performed live to paying members of the general public or provided for educational purposes (OTR50030),

• the instrumentalists number at least 12

• none, or a minority of, the musical instruments is electronically or directly amplified and

• at least 10% of the core expenditure (OTR60010) on the concert must be UK expenditure

Prior to 1 April 2024, the minimum expenditure condition instead required at least 25% of core expenditure to be European expenditure. Please see OTR50040 and OTR50045 for details.

A series of concerts is qualifying if, in addition to the conditions above:

• the same company is the production company for each concert in the series

• it is intended that all or a high proportion of the concerts in the series are to be performed before the paying public or for educational purposes and

• the company has made an election under s1217Q(4) in relation to the series