Theatre: Tax Allowances
Commons · Question 110996 · Tabled 4 Feb 2026 · Treasury · Official record
Answered 12 Feb 2026
Question
Asked by John Grady
To ask the Chancellor of the Exchequer, what information her Department holds on the amount of Theatre Tax Relief for Corporation Tax provided to Scottish Companies over the last two tax years.
Answer
Answered by Dan Tomlinson, 12 Feb 2026
Data on the amount of Theatre Tax Relief (TTR) paid to Scottish companies is held by HMRC on the basis of the company’s registered office address. The amount of TTR paid in relation to the last two complete tax years is as follows. 2021-22£2m2022-23£12m