Specialist R&D Tax & Grant Funding Advisors

Orchestra Tax Relief

Orchestra Tax Relief is a creative industry tax relief incentive, funded by the UK government.

It offers Orchestra Production Companies (OPCs) a tax rebate against the money spent on the production of an orchestral concert.

Orchestra Tax Relief

Guide Overview


Below are six simple sections to help you understand what Orchestra Tax Relief (OTR) is, how it works and whether you’re eligible.

What is Orchestra Tax Relief (OTR)?


Orchestra Tax Relief (OTR) is a creative industry tax relief incentive, supported by the UK government, to encourage the creation of orchestral concerts.

OTR offers Orchestra Production Companies (OPCs) a tax rebate against the money spent on the production of an orchestral concert.

UK GOV Orchestra Tax Relief Graphic 01
UK GOV Orchestra Tax Relief Graphic 02

How much Orchestra Tax Relief can I claim?


Orchestra Tax Relief is worth up to 20% of the core production costs of the piece. OPCs can claim OTR on the lower of:

  • 80% of the total core expenditure
  • The actual EEA core expenditure incurred

If the company is profitable, the tax relief can be used to reduce a Corporation Tax bill. If the OPC is loss-making, claimants can receive a cash payment from HMRC at a rate of 25%.

Am I eligible for Orchestra Tax Relief?


An OPC must meet the following criteria to claim OTR:

  1. Your company must put on an orchestral concert, consisting of a minimum of 12 instrumentalists, who are the primary focus of the concert.
  2. Your company must be responsible for putting on the performance from start to finish, including employing and engaging the performers the production and creative and technical decision making.
  3. The performance is intended to be performed live for the paying public or educational purposes, but not for the purpose of broadcast or recording.
  4. At least 25% of your core production costs must be made in the UK or the European Economic Area (EEA).

There are several conditions to these criteria, so it’s best to get in touch with the experts at Myriad Associates.

UK GOV Orchestra Tax Relief Graphic 03
UK GOV Orchestra Tax Relief Graphic 04

What costs can I claim with Orchestra Tax Relief?


You can claim on expenditure for producing the concert or series up to the first performance, as well as travel to and from a venue which is not the usual venue of the company.

You may claim a series of performances with one claim, if a letter of intention is submitted to HMRC prior to the first performance.

"Barrie & his team at Myriad Associates have provided a great service to us for a VGTR claim. They've been professional, knowledgeable, well-coordinated and have communicated well throughout the process. We would highly recommend their specialist knowledge."

Antonio Gould

Executive Director, Teach Monster Games

What is the Orchestra Tax Relief claim process?


Orchestra Tax Relief is claimed by the Orchestra Production Company for each accounting period through the Corporation Tax Self-Assessment process (CTSA). The orchestra production company must complete the relevant section on the Corporation Tax Return (CT600).

The tax return must also be accompanied by the required supplementary information, which includes details of venues used as well as detailed analysis of expenditure upon which the relief is to be claimed.

You must provide a statement that shows all core expenditure broken down by category and by UK and non-UK spending.

You’ll need to calculate if the concert has made a profit or loss and determine whether any loss can be surrendered for a cash tax credit.

HMRC has a specific approach for calculating the taxable profit or loss of an orchestra production trade.

UK GOV Orchestra Tax Relief Graphic 05

How can we help?


Myriad Associates is a leading R&D Tax Credit & Grant Funding consultancy that employs Orchestra Tax Relief application specialists, qualified cost accountants and corporate tax experts.

Our specialist team has a 100% success rate in delivering maximum claims for UK Orchestra Production Companies.

About Myriad Associates
Video Item
  • Confident of delivering value to our clients, we offer our Orchestra Tax Relief services on a success fee-only basis.
  • We handle your claim from start to finish, taking up just two to three hours of your time.
  • Our expert consultants can identify all of your qualifying projects and all your eligible expenses, including costs often missed by accountants and in-house teams.
  • We make sure HMRC handles your claim promptly, due to our close working relationship with all HMRC R&D Tax Credit units and our right-first-time approach.
Animation Tax Relief Graphics 05

Our results

  • We have a 100% success rate spanning 19 years, which means HMRC has processed all of our claims on time and in full.
  • We are a trusted and respected advisor to our many delighted clients with an industry high customer retention rate.
  • We have achieved exceptional results by resubmitting claims that were originally filed by the client. 
  • We have a first class reputation delivering maximised Orchestra Tax Relief claims.

Frequently asked questions


Orchestra Tax Relief (OTR), is a creative industry tax relief incentive, funded by the UK government.

OTR supports UK Orchestra Production Companies by offering them a tax rebate against the money they spend on producing the concert, as well as travel to and from a venue which is not the usual venue of the company.

To claim Orchestra Tax Relief, each concert is deemed a separate trade. However, a company may elect for a series of concerts to be treated as a single concert and as such a single trade.

It sets out the income and expenditure to be included in determining the profits and losses of that trade. The relief is then given by way of an additional deduction relating to the core expenditure, in calculating its taxable profits.

Where the additional deduction results in a loss, this loss can be surrendered for a payable tax credit.

Orchestra Tax Relief is worth up to 20% of the core production costs of a concert or series of concerts. Orchestra Production Companies can claim OTR on whichever is lower:

  • 80% of the total core expenditure
  • The actual UK core expenditure incurred

If the concert is profitable, the Orchestra Tax Relief can be used to reduce a Corporation Tax bill. If the concert makes a loss, claimants can receive a cash payment from HMRC at a rate of 25%.

You can claim orchestra tax relief on your concert/performance if:

  • It is an orchestral concert.
  • It is intended to be performed live to paying members of the public or to be provided for educational purposes.
  • It has a minimum of 12 instrumentalists.
  • The majority of the musical instruments are not electronically amplified.
  • At least 25% of the core expenditure on the concert must be European expenditure.

If you are applying for a series of concerts, in addition to the above, they will qualify if:

  • The same production company produces each concert in the series.
  • It is intended that all of the concerts in the series are to be performed live to paying members of the public or to be provided for educational purposes.
  • The company has made the appropriate election to HMRC.

Orchestra Tax Relief is claimed by the Orchestra Production Company for each accounting period through the Corporation Tax Self-Assessment process (CTSA). The orchestra production company must complete the relevant section on the Corporation Tax Return (CT600).

The tax return must also be accompanied by the required supplementary information, which includes details of venues used as well as detailed analysis of expenditure upon which the relief is to be claimed.

You must provide a statement that shows all core expenditure broken down by category and by UK and non-UK spending.

You’ll need to calculate if the concert has made a profit or loss and determine whether any loss can be surrendered for a cash tax credit.

HMRC has a specific approach for calculating the taxable profit or loss of an orchestra production trade.

An Orchestra Production Company (OPC) is the company that actually puts on the concert. This may sound obvious, but the purpose of the tax relief is to support orchestral performances.

In order to qualify as an Orchestra Production Company, the company must:

  • Put on the concert from start to finish.
  • Employ the performers.
  • Be actively engaged in decision making, negotiating contracts, and making payments for goods and services.
  • Make an effective creative, technical, and artistic contribution to the concert.

You can apply for both Orchestra Tax Relief and R&D Tax Credits. However, you may only claim a given cost against one of these schemes, not both.

In certain cases, you can maximise your overall tax relief by applying to both schemes and claiming specific costs against each scheme on a project-by-project basis.

Myriad Associates can help you with this. To maximise your tax relief, we’ll study your projects, assess your costs and establish which project costs to claim under which scheme. Contact us for advice.

Core expenditure is expenditure incurred on producing the concert up to the performance and any travel to and from a venue that is not the usual venue of the company.

Core expenditure does not include any expenditure relating to developing the production, non-producing activities such as financing, marketing and legal costs, or performance itself.

Certain costs may need to be apportioned, for example between rehearsals and the performance itself.

Does your business qualify?

Speak to our experts today to see if your activities qualify.

GET STARTED
Close

Step 1 of #

Is your business registered for Corporation Tax in the UK or are you a partnership with corporate owners?

Continue

Have you developed new or improved existing products, processes or services in the last 2 accounting periods?

Continue Back

Have you incurred any R&D costs on staff, contractors and consumables?

Continue Back

Does your business have fewer than 500 staff, and either: A turnover of no more than €100 million; or Gross assets of no more than €86 million?

Continue Back

Sorry, you must be a UK limited company or be a Partnership with corporate owners to be eligible for R&D tax credits.

In order to qualify for R&D tax credits you must be seeking to advance science or technology within your industry. As you’ve not developed any new or improved any existing innovative tools, products or services, and not re-developed any existing products, processes or services in the last 2 years. It is unlikely you have any qualifying activity. If you’re unsure, email or call us and we’ll help clarify.

In order to claim R&D tax credits, you need to either employ staff or spend money on contractors, consumable items and other items. If you’re unsure, email or call us and we’ll help clarify.

Thanks for that!

Congrats!! Based on your previous answers, you will qualify for the SME scheme. If you’d like some help maximising and securing your claim, please email or call us.

Congrats!! Based on your previous answers, you will qualify for the RDEC scheme. If you’d like some help maximising and securing your claim, please email or call us.

Speak to an expert Back