To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of changing the eligibility criteria for the Orchestral Tax Relief to include standalone choirs without the accompanying orchestra.

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending the orchestra tax relief to include choirs.

The Government supports the creative industries, including orchestras, through funding and through the tax system. Orchestra Tax Relief (OTR) provides tax relief on productions costs and provided £33 million of support in 2022-23.

To qualify for OTR, a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument. 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. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically.

Whilst the Government has no plans to extend OTR to choirs, all taxes are kept under review. The Chancellor makes announcements on tax at fiscal events in the context of the overall public finances.