From 1 April 2025, the rates of Theatre Tax Relief (TTR), Orchestra Tax Relief (OTR) and Museums and Galleries Exhibition Tax Relief (MGETR) will be permanently set at 40% (for non-touring productions) and 45% (for touring productions and all orchestra productions). The government will remove the sunset clause for MGETR so that it becomes a permanent tax relief, with no expiry date.
Current Rate | From 1 April 2025 | |
TTR: Non-Touring or Touring | 45% | 40% |
TTR : Touring | 50% | 45% |
OTR | 50% | TTR: Non Touring or Touring |