Orchestra Tax Relief (OTR) Calculator 2026
Calculate Orchestra Tax Relief (OTR) for UK orchestral concert productions. 45% touring / 40% non-touring payable credit from April 2025.
Orchestra Tax Relief Calculator 2026
Frequently Asked Questions
What is Orchestra Tax Relief (OTR)?
OTR provides a payable above-the-line credit for qualifying orchestral concert productions. It has the highest credit rate of any UK creative industry relief — 45% touring/40% non-touring from April 2025.
What credit rates apply to OTR?
From 1 April 2025: 45% for touring productions (playing ≥2 venues) and 40% for non-touring. Pre-April 2025 enhanced rates were 50% touring/45% non-touring.
What counts as an 'orchestra' for OTR?
A qualifying company must produce a concert by a live orchestra, ensemble, band or choir where the instrumentalists are the primary focus, numbering at least 12.
What is the 25% UK/EEA expenditure requirement?
At least 25% of total core expenditure must be on UK/EEA goods, services or facilities. Otherwise the production does not qualify for OTR.
How is the OTR credit calculated?
Credit = qualifying UK/EEA spend (capped at 80% of total core) × credit rate. For a £300,000 touring production with £250,000 UK spend: credit = £240,000 × 45% = £108,000.
Is OTR a tax deduction or a cash credit?
It's a payable credit. Companies with insufficient CT can receive the balance as a direct cash payment from HMRC — crucial for non-profit and loss-making orchestras.
Does OTR cover recording costs?
Only live concert production costs qualify. Recording, broadcasting and ancillary activities are excluded from the core expenditure calculation.
How do I claim OTR?
Claim on the Company Tax Return CT600 with the OTR supplementary pages. You need a detailed cost report and evidence that the 25% UK/EEA test is met.