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1699996

	registered interest
	date	12/04/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department has made an (a) assessment of the impact on the economy and (b) estimate of the number of recipients of (i) audio-visual (A) tax relief and (B) expenditure credit, (ii) museums and gallery exhibition tax relief and (iii) theatres and orchestras tax relief since 2010.
	tabling member constituency	Folkestone and Hythe
	tabling member printed	Damian Collins
	uin	20980
	answer	answer is ministerial correction date of answer 17/04/2024 answer text <p>a)<strong> </strong>An evaluation of the creative industry tax reliefs covering Film Tax Relief, High-end Television Tax Relief, Animation Tax Relief and Children’s Television Tax Relief was published in 2022: <a href="https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation" target="_blank">https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation</a></p><p> </p><p>An evaluation of the video games tax relief was published in 2017: <a href="https://www.gov.uk/government/publications/video-game-tax-relief-evaluation" target="_blank">https://www.gov.uk/government/publications/video-game-tax-relief-evaluation</a></p><p> </p><p>A qualitative evaluation capturing the wider impacts of the Museums and Galleries relief was conducted in 2020: <a href="https://www.gov.uk/government/publications/tax-relief-for-museums-and-galleries-qualitative-research" target="_blank">https://www.gov.uk/government/publications/tax-relief-for-museums-and-galleries-qualitative-research</a></p><p> </p><p>The government keeps the tax system under review.</p><p> </p><p>b) The number of recipients of the creative industry tax reliefs is published in HMRC’s Creative Industries Statistics: <a href="https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023</a></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 17/04/2024 14:02:35 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	3986 label Biography information for Damian Collins

1682856

	registered interest
	date	17/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to HMRC's policy paper entitled Clarifications of the rules for cultural tax reliefs, updated on 22 November 2023, what assessment he has made of the potential impact of the proposed changes to section 1217FA of the Corporation Tax Act 2009 on (a) immersive and (b) experiential experimental work.
	tabling member constituency	Bristol West
	tabling member printed	Thangam Debbonaire
	uin	10159
	answer	answer is ministerial correction date of answer 22/01/2024 answer text <p>Provided immersive or experimental productions meet all the qualifying criteria for theatrical productions as set out in Section 1217FA of the Corporation Tax Act 2009, they should be entitled to Theatre Tax Relief.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 22/01/2024 17:17:47 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4433 label Biography information for Thangam Debbonaire

1679385

	registered interest
	date	05/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if his Department has made an assessment of the potential impact of tax relief on the growth of the creative industries.
	tabling member constituency	Bournemouth East
	tabling member printed	Mr Tobias Ellwood
	uin	7844
	answer	answer is ministerial correction date of answer 11/01/2024 answer text <p>HMRC has commissioned 2 independent evaluations of creative industry tax reliefs. The findings can be found on the GOV.UK website here:</p><p> </p><p><a href="https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation" target="_blank">https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation</a></p><p> </p><p><a href="https://www.gov.uk/government/publications/video-game-tax-relief-evaluation" target="_blank">https://www.gov.uk/government/publications/video-game-tax-relief-evaluation</a></p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 11/01/2024 16:57:19 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1487 label Biography information for Mr Tobias Ellwood

1668859

	registered interest
	date	09/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of extending the cultural tax reliefs beyond 31 March 2025.
	tabling member constituency	Worsley and Eccles South
	tabling member printed	Barbara Keeley
	uin	1082
	answer	answer is ministerial correction date of answer 14/11/2023 answer text <p>The government recognises the value of the UK’s world-leading creative industries and arts sectors.</p><p> </p><p>The ‘cultural tax reliefs’ consist of theatre tax relief (TTR), orchestra tax relief (OTR) and museums and galleries exhibitions tax relief (MGETR).</p><p> </p><p>There is no end date for the TTR or OTR.</p><p> </p><p>MGETR will end on 1 April 2026. The sunset clause for MGETR was extended to this date at Spring Budget 2023, to enable museums and galleries to benefit from the extension of the 40% (for non-touring productions) and 45% (for touring productions) rates of the cultural reliefs. However, the Government keeps all tax reliefs under review.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 14/11/2023 17:14:51 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1588 label Biography information for Barbara Keeley

1653462

	registered interest
	date	17/07/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has had discussions with relevant stakeholders on the potential to use tax incentives to encourage investment in the creative industries.
	tabling member constituency	St Helens North
	tabling member printed	Conor McGinn
	uin	194440
	answer	answer is ministerial correction date of answer 20/07/2023 answer text <p>The UK offers eight creative industry tax reliefs for film, high end TV, animation, children’s TV, video games, orchestras, theatres and museums and galleries exhibitions. The reliefs have a key role in stimulating growth and encouraging investment in the UK’s world-leading creative industries. Inward investment in UK film and high-end TV reaching a record figure of more than £5.3 billion in 2022.</p><p> </p><p>The Chancellor has identified the creative sector as a priority for economic growth. The Chancellor regularly engages stakeholders, including through the Creative Industries Conference which the Chancellor hosted on 3 May 2023. The conference brought together industry leaders and stakeholders from across the creative industries and covered a range of issues related to driving further growth in the sector.</p><p> </p><p>The Government keeps the tax system under continuous review. Any changes to tax reliefs would be communicated through the normal fiscal event process</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 20/07/2023 14:15:51 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4458 label Biography information for Conor McGinn

1588085

	registered interest
	date	22/02/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the report entitled Creative Industry Tax Reliefs Evaluation, published on 17 November 2022, whether his Department plans to commission a similar evaluation on Cultural Tax Reliefs.
	tabling member constituency	Worsley and Eccles South
	tabling member printed	Barbara Keeley
	uin	150437
	answer	answer is ministerial correction date of answer 27/02/2023 answer text HMRC has a programme for evaluating tax reliefs and has published criteria which are used to decide which reliefs should be evaluated. Against these criteria, cultural reliefs have not been assessed as being a priority. HMRC published research on the museum and gallery exhibition tax relief in 2022. Cultural reliefs will be reconsidered for evaluation in future. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 15:32:05 answering member 4399 label Biography information for Victoria Atkins
	tabling member	1588 label Biography information for Barbara Keeley

1581749

	registered interest
	date	30/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the estimated Exchequer impact of the two-year tapered rate increase of Theatre, Orchestra and Museums and Galleries Exhibitions Tax Reliefs, published in the Autumn Budget and Spending Review 2021: Policy costings on 27 October 2021, what was the Exchequer impact of the uplifted rate for 2021-22.
	tabling member constituency	Worsley and Eccles South
	tabling member printed	Barbara Keeley
	uin	135187
	answer	answer is ministerial correction date of answer 02/02/2023 answer text <p>The Government recognises the value of the UK’s world leading creative industries and arts sectors.</p><p> </p><p>At Autumn Budget 2021, the Government temporarily increased the headline rates of theatre tax relief (TTR), orchestra tax relief (OTR), and museums and galleries exhibition tax relief (MGETR) in recognition of the impact of the Covid-19 pandemic on these sectors.</p><p> </p><p>The headline rates of relief for the TTR and the MGETR were temporarily increased from 20 per cent (for non-touring productions) and 25 per cent (for touring productions) to 45 per cent and 50 per cent. From 1 April 2023, the rates will be reduced to 30 per cent and 35 per cent and will return to 20 per cent and 25 per cent on 1 April 2024. OTR rates temporarily increased from 25 per cent to 50 per cent, reducing to 35 per cent from 1 April 2023 and returning to 25 per cent on 1 April 2024.</p><p> </p><p>In the year 2021-2022, £38 million of TTR was paid in response to 620 claims, representing 2,055 productions. £10 million of OTR was paid in response to 100 claims, representing 510 productions. £9 million of MGETR was paid in response to 145 claims, representing 1,060 exhibitions.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 02/02/2023 14:08:22 answering member 4399 label Biography information for Victoria Atkins
	tabling member	1588 label Biography information for Barbara Keeley

1173048

	registered interest
	date	23/01/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what was the total amount of creative industry tax reliefs granted in each of the last ten years.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	7095
	answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>HMRC publish annual statistics on the number and cost of claims for creative industry tax reliefs. The latest release can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019</a></p><p> </p><p>Table 2.3 gives annual totals for High-end Television Tax Relief since it was introduced in 2013.</p><p> </p><p>Table 1.3 gives annual totals for Film Tax Relief since 2007.</p><p> </p><p>Totals for the other creative industry reliefs can be found in tables 3.3, 4.3, 5.3, 6.3, 7.2 and 8.2.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 7092 7093 7094 question first answered 28/01/2020 13:39:44 answering member 3991 label Biography information for Jesse Norman
	tabling member	140 label Biography information for Dame Margaret Hodge

834198

	registered interest
	date	31/01/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether it remains his policy to provide creative industry tax relief schemes; and if he will make a statement.
	tabling member constituency	Coventry South
	tabling member printed	Mr Jim Cunningham
	uin	125835
	answer	answer is ministerial correction date of answer 05/02/2018 answer text <p>The creative industries make a valuable cultural contribution to the UK, and they are also an important part of a dynamic and diversified economy. There are currently eight creative sector tax reliefs covering; film, animation, high-end TV, children’s TV, video games, theatre, orchestra and museums and galleries. The reliefs provide support to ensure that these highly skilled and innovative industries thrive in the UK. In 2016-17 the creative industry benefitted from over £700m worth of support from the creative sector tax reliefs. The government keeps all tax reliefs under review.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 05/02/2018 15:45:35 answering member 4320 label Biography information for Robert Jenrick
	tabling member	308 label Biography information for Mr Jim Cunningham

789221

	registered interest
	date	14/11/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what plans he has to extend creative tax relief to new sectors.
	tabling member constituency	West Bromwich East
	tabling member printed	Tom Watson
	uin	113062
	answer	answer is ministerial correction date of answer 20/11/2017 answer text <p>The creative sector tax reliefs provide support to ensure that creative industries thrive in the UK. There are currently seven schemes, covering film, animation, high-end TV, children’s TV, video games, theatre and orchestra.</p><p> </p><p>The government has recently legislated for an eighth creative sector relief, for museums and galleries.</p><p> </p><p>The government keeps all tax reliefs under review.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/11/2017 14:42:55 answering member 3935 label Biography information for Mel Stride
	tabling member	1463 label Biography information for Lord Watson of Wyre Forest