Date
11 May 2022Category
The draft legislation has been issued and is going through the Parliamentary authorisation procedures. Set out below are some key proposed changes (which except where noted will be relevant for productions where the production phase begins after 1 April 2022):
Current |
Proposed update |
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Rates of relief The previous effective rate of relief for non-touring productions is 16% (80% x 20%). The previous effective rate of relief for touring productions is 20% (80% x 25%). |
Temporary rates of relief For exhibitions where the production phase begins on or after 27 October 2021, the following effect rates will be applicable:
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Qualifying theatrical production criterion – “…” theatrical production” means a dramatic production or a ballet” “Dramatic production” means a production of a play, opera, musical or relevant dramatic piece (whether or not involving improvisation).” |
Qualifying theatrical production criterion – There is to be a definition of “relevant dramatic piece” inserted into the legislation, which is “… a dramatic piece (other than a play, opera or musical) that tells a story or a number of related or unrelated stories. |
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Qualifying theatrical production criterion – Currently there are no conditions around intended audience size. Probably not a big issue for most productions. |
Qualifying theatrical production criterion – Each performance is intended to be given to an audience of not less than five individuals. |
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Productions not regarded as theatrical – Currently the list of productions not regarded as theatrical includes those if:
The making of a relevant recording is the main object, or one of the main objects, of the production. |
Productions not regarded as theatrical – A further item is to be added to the current list set out opposite:
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Commercial purpose condition The “commercial purpose condition” is that at the beginning of the production phase, the company intends that all, or a high proportion of, the live that it proposes to run will be –
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Commercial purpose condition A further explanation is to be added: A performance to members of the general public is not regarded as being to paying members unless –
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If you have any queries regarding what we cover in our guide, please get in touch with your usual contact or email charities@azets.co.uk.