Policy paper

Two year extension of the higher rates for theatre, orchestra, and museums and galleries exhibition tax reliefs

This tax information and impact note sets out the temporary extension to the higher rates for the cultural reliefs.

From:
HM Revenue & Customs
Published
15 March 2023

Documents

Two year extension of higher rates for theatre, orchestra, and museums and galleries exhibition tax reliefs

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Details

This measure temporarily extends the higher rates of relief for the 皇冠体育appatre Tax Relief (TTR), Orchestra Tax Relief (OTR), and Museums and Galleries Exhibition Tax Relief (MGETR) for two additional years. 皇冠体育app rates will be gradually reduced down to normal rates by 1 April 2026.

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Published 15 March 2023

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