Creative industry tax reliefs: administrative changes
This measure is about administrative changes being made to all the creative industry tax reliefs.
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Linked documents
- Policy Paper Administrative changes to the creative industry tax reliefs
- Policy Paper Draft legislation (accessible version)
- Explanatory Note Explanatory note (accessible version)
▤ Verbatim text from source document
This measure will require companies claiming any creative industry tax relief to complete and submit an online information form.
This measure also confirms further changes to the reliefs to correct anomalies and prevent abuse.
For the cultural reliefs (Theatre Tax Relief, Orchestra Tax Relief and Museums and Galleries Exhibition Tax Relief), eligible expenditure will change from European to UK to ensure the reliefs meet our international obligations.