Theatre Tax Relief (TTR) is a UK government incentive which allows qualifying production companies to claim enhanced tax deductions and even receive cash rebates.
From April 2025, the relief is structured as:
To qualify for TTR, you must be:
Only core expenditure incurred during the production and closing phases qualifies for Theatre Tax Relief. Key eligible items include:
You can claim:
This means a £30,000 core-spend could yield a net saving of around £10,000.
Record production details: title, dates, full cost breakdown (UK vs non-UK; core vs non-core). If touring, note intended venues (6+) or 14+ shows across multiple venues.
Use HMRC's creative industries relief calculator or your own spreadsheet to determine deductions and credit entitlement.
Declare the enhanced deduction in your CT600. Attach HMRC’s Additional Information Form to support your claim.
Claims must generally be filed within 2 years of the accounting period end.
HMRC processes your claim—resulting in lower tax bills or cash payouts depending on profitability.
You can claim:
Yes—if they are company-structured and pay corporation tax, even if they’re non-profit .
Touring means planning to perform at 6+ venues or presenting 14+ shows across at least 2 venues
Yes—they qualify at the same 45% touring rate
No—storage, publicity, and routine running costs are excluded
From April 2024, at least 10% of core costs must be UK-based (previously 25% UK/EEA)
Yes—up to 2 years after the accounting period, for all post-April 2024 periods
We specialise in guiding theatre companies through the full TTR process:
Get in touch now to unlock your full tax savings and simplify your claim process.
