{"value":{"id":1752419,"askingMemberId":5201,"askingMember":null,"house":"Commons","memberHasInterest":false,"dateTabled":"2025-01-03T00:00:00","dateForAnswer":"2025-01-07T00:00:00","uin":"21821","questionText":"To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of providing a similar Orchestra Tax Relief to vocal concerts.","answeringBodyId":14,"answeringBodyName":"Treasury","isWithdrawn":false,"isNamedDay":false,"groupedQuestions":[],"answerIsHolding":false,"answerIsCorrection":false,"answeringMemberId":4797,"answeringMember":null,"correctingMemberId":null,"correctingMember":null,"dateAnswered":"2025-01-13T00:00:00","answerText":"<p>The creative industries play a key role in driving economic growth. The Government is committed to supporting them as part of its plan to fix the foundations of the economy.</p><p> </p><p>To qualify for Orchestra Tax Relief (OTR), a concert must be performed by a group of at least 12 instrumentalists. The voice is not considered to be an instrument, but orchestra concerts with a vocal element are not excluded from the relief. Concerts with a vocal element may be eligible provided that the instrumentalists are the primary focus.</p><p> </p><p>The Government keeps all tax policy under review and regularly receives proposals for sector-specific tax reliefs. When considering a new tax relief, the Government must ensure it supports businesses in a fair way and that taxpayer money is effectively targeted.</p>","originalAnswerText":"","comparableAnswerText":"","dateAnswerCorrected":null,"dateHoldingAnswer":null,"attachmentCount":0,"heading":"Choirs: Tax Allowances","attachments":[],"groupedQuestionsDates":[]},"links":[{"rel":"self","href":"/Questions/1752419","method":"GET"}]}