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The pandemic affected many companies in the creative sector, with public venues shut and the ban on large gatherings preventing live performances from taking place. The closure of cinemas also saw many films being released on streaming services instead.

In response, the government will introduce a number of changes that will extend or increase the Creative tax reliefs currently available. With the exception of the ability to switch between Film Tax Relief and High-End TV Relief, these measures are temporary.

Creative tax credits rates increases

  • The rates of tax credit relief available for losses on qualifying expenditure for the Museum & Gallery Exhibitions Tax Relief (MGETR), Orchestra Tax Relief (OTR) and Theatre Tax Relief (TTR) will all be increased for a period of one year before being tapered back down to their original rates. This change has effect from 27 October 2021 and will end on 31 March 2024.For MGETR and TTR the rate will depend on whether the exhibition/production is touring or not.       
Relief  Original Rate 27/10/2021 -

1 April 2024

Museums and Galleries Exhibition Tax Relief (MGETR)









Theatre Tax Relief (TTR)











 Orchestra Tax Relief (OTR)  25%  50%  35%  25%


  • The legislation will also introduce measures to better target the reliefs and safeguard against abuse.

Museum & Gallery Exhibitions Tax Relief (MGETR)

  • MGETR was introduced in April 2017 and included a sunset clause that gave the relief an expiry date of April 2022 but with the option of being renewed. The Finance Bill 2022 will extend the relief until 31 March 2024. During the extension, the relief will be reviewed and a decision taken on its long-term future.

Switching between Film Tax Relief and High-End TV Relief

  • Film production companies can qualify for Film Tax Relief where the intention to release in cinemas is met. This criterion must be met at the end of each accounting period. High-End Television Tax Relief (HETV) is available where the intention from the outset is to release a production for televised broadcast. It has become more common during the pandemic for the intention to change during production, meaning neither relief is available.
  • New legislation will allow a company to continue to qualify for relief even if the intention for the production changes from theatrical release to intention to broadcast (TV) partway through filming. The production must meet the criteria for HETR to continue to qualify.
  • The extended relief will have effect from 1 April 2022.

Useful guides on this topic

Museum & Gallery Exhibitions Tax Relief
What is Museum & Gallery Exhibitions Tax Relief? When does it apply?

Film, Animation & TV Tax Relief
Film, Animation and TV tax relief are three reliefs that are part of the UK's suite of creative industry tax reliefs.

Orchestra Tax Relief
Finance Act 2016 introduced the new Orchestra Tax relief with effect from 1 April 2016. This relief applies for Corporation Tax.

External links

Cultural Relief Rate Rises for Theatre, Orchestra, and Museums and Galleries Exhibition Tax Reliefs

Extension to Museum & Galleries Exhibition Tax Relief sunset clause

Theatre, Orchestra, and Musuems & Galleries Exhibition Tax reliefs

Switch between Film Tax Relief and High-End TV Relief during production

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