Specialist R&D Tax & Grant Funding Advisors

Theatre Tax Relief

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

It offers Theatre Production Companies (TPCs) a tax rebate against the money spent on the production of the theatrical piece.

Theatre Tax Relief

Guide Overview


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

What is Theatre Tax Relief (TTR)?


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

TTR offers Theatre Production Companies (TPCs) a tax rebate against the money spent on the production of the theatrical piece.

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How much TTR can I claim?


Theatre Tax Relief is worth up to 25% of the core production costs of the piece. TPCs can claim TTR 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 loss-making, claimants can receive a cash payment from HMRC at a rate of 20% and 25% if the production tours.

Am I eligible for Theatre Tax Relief?


To qualify for TTR, you need to meet the following criteria:

  1. Your company must put on a play, opera, musical or dramatic piece (where the performers are live and play roles), or a ballet.
  2. Your company must be responsible for the production and creative and technical decision making.
  3. At least 25% of your core production costs must be made in the UK or the European Economic Area (EEA).
  4. All or a high majority of performances are for paying members of the public or provided for educational purposes.

There are several conditions to these criteria, so it’s best to get in touch with Myriad Associates and see what we can do to help.

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What costs can be claimed for Theatre Tax Relief?


If you meet the above TTR criteria then;

you can claim on expenditure for the production and closing phases of the piece, as well as exceptional running costs. This is essentially any cost directly related to the production from the moment it’s green-lit to the curtain opening at the first paid performance.

Exceptional running costs relate to any unforeseen production costs which take place during the performance period of the show. Closing constitutes the shutting down of the piece.

"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 Theatre Tax Relief (TTR) claims process?


Theatre Tax Relief is claimed as part of the Company Tax Return (CT600) that is filed with HMRC. To make a TTR claim, you’ll need to a registered be registered as a company subject to UK. You must provide have the following information;

  • Title of the production
  • Start date of the production
  • Analysis of the separate exhibition trade expenditure, this should include statements that show your core expenditure, broken down by category and by EEA and Non-EEA spending.
  • To claim the touring rate you will also need to provide the and number of performances at each premises

You’ll need to calculate if your production has made a profit or a loss and determine whether your TTR claim should be surrendered as a loss for a cash repayment or used to reduce your tax bill.

HMRC has a specific approach for calculating the taxable profit and loss of a Theatre Production Company (TPC).

To qualify as a touring production and benefit from the higher rate of 25%, at least one of the following must apply;

  • at the start of the production phase, you must intend to have performances at 6 or more separate premises
  • there will be at least 14 performances, and these will be in at least 2 separate premises
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How can we help?


Myriad Associates is a leading R&D Tax Credit & Grant Funding consultancy that employs Theater 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 production companies.

About Myriad Associates
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  • Confident of delivering value to our clients, we offer our Theatre 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.
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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 Theatre Tax Relief claims.

Frequently asked questions


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

TTR supports UK theatre production companies by offering them a tax rebate against the money they spend on the production of new theatrical performance.

Theatre Tax Relief is claimed as part of the Company Tax Return (CT600) that is filed with HMRC.

To make a TTR claim, you’ll need to be a registered UK company and you must provide the following information:

  • Title of the production
  • Start date of the production
  • Analysis of the separate exhibition trade expenditure, this should include statements that show your core expenditure, broken down by category and by EEA and Non-EEA spending.
  • To claim the touring rate, you will also need to provide the and number of performances at each premises

You’ll need to calculate if your production has made a profit or a loss and determine whether your TTR claim should be surrendered as a loss for a cash repayment or used to reduce your tax bill.

HMRC has a specific approach for calculating the taxable profit and loss of a Theatre Production Company (TPC).

To qualify as a touring production and benefit from the higher rate of 25%, at least one of the following must apply:

  • at the start of the production phase, you must intend to have performances at 6 or more separate premises
  • there will be at least 14 performances, and these will be in at least 2 separate premises

 The qualifying costs are referred to as core expenditure.  This generally includes the expenditure on:

  • Producing the production
  • Exceptional running costs
  • Closing the production

Non-core expenditure typically relates to the running and promotional costs for the show, this includes:

  • Non-producing activities, for instance financing, marketing, legal services and storage
  • Ordinary running activities
  • Exploiting the production

There are two standard rates of Theatre Tax Relief available.

Non-touring productions can claim back 20% of qualifying expenditure.

If you production is touring, you can claim back 25% of qualifying expenditure.

Theatre production companies can claim TTR on the lower of:

  • 80% of total core expenditure, or;
  • The amount of core expenditure on goods or services that are provided from the EEA.

To qualify for Theatre Tax Relief your company must:

  • Be actively responsible for producing, running and closing the production;
  • Make an effective creative, technical and artistic contribution to the production;
  • Directly negotiate, contract and pray for rights, goods and services in relation to the production;
  • Be able to submit a full corporation tax return (CT600), although you do not need to be pay corporation tax relief.

There is no cap on the amount of relief available via Theatre Tax Relief. 

To qualify for Theatre Tax Relief, the theatrical production must be considered a dramatic production, i.e., a play, an opera, musical or other dramatic piece where:

  • Actors, singers, dancers or other performers wholly or mainly give their performance by playing a role;
  • Performances are live;
  • Presentation of the live performances is one of the company’s main objectives in relation to the performance.

The production will not be considered a theatrical performance if:

  • One of the main purposes for which it is made is to advertise or promote any goods or services;
  • The performances are to consist of or include a competition or contest;
  • A wild animal is to be used in any performance;
  • The production is of a sexual nature;
  • The making of a relevant recording is one of the main objectives in relation to the production;
  • The production has been produced for training purposes.

Does your business qualify?

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

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

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

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

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Does your business employ more than 500 people, or does it have more than €86 million in turnover?

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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.

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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.

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