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Policy Paper Published 27 Oct 2021 HM Revenue & Customs ↗ View on GOV.UK

Cultural Relief Rate Rises for Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs

This tax information and impact note sets out the temporary increase the headline rates of relief for the cultural reliefs.

▤ Verbatim text from source document

This measure temporarily increases the headline rates of relief for the Theatre Tax Relief (TTR), Orchestra Tax Relief (OTR), and Museums and Galleries Exhibition Tax Relief (MGETR) for expenditure on new productions commencing from 27 October 2021, gradually being reduced down to normal rates by 1 April 2024.