Each production must be considered separately.  To help identify eligible costs, theatre production is divided into four phases:

  1. Development: the time before a production has been given the ‘green light’.

2. Production: building sets, the rehearsals.

3. Running: the live performances.

4. Closing: closing down of sets, props, costumes, etc.

Theatre Tax Relief is only available on core expenditure, which is expenditure directly incurred in the production and closing phases (phases 2 and 4). This includes, for example, the set, costumes, and the actor’s and director’s time during rehearsals.

If the production gets the ‘green light’, some costs in the development phase (phase 1) may be reclassified as production costs and included in the claim.

Running and live performance costs (phase 3) are not allowable, but ‘exceptional expenditure’ related to substantial recasting or set redesigns is often allowed.

Expenditure on financing, advertising, marketing, legal and storage costs are not allowable.”


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We pride ourselves on our proven track record of successful claims and we are committed to assisting our clients in maximising their claims to include all eligible costs.

We would be happy to discuss whether you might be able to qualify for Theatre Tax Relief and answer any queries you may have.

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