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Clarifications of the rules for cultural tax reliefs

This measure is about technical clarifications of the relief rules, including what is eligible for relief.

Last fetched 04 May 2026 · gov.uk

Documents

Technical clarifications of the rules for cultural tax reliefs Draft legislation (accessible version)Explanatory noteapplication/vnd.oasis.opendocument.text Explanatory note (accessible version)Draft legislationapplication/pdf

At a glance

TypePolicy paper

First published17 Jul 2023

Last updated22 Nov 2023

Organisations

HM Revenue & Customs

Topics

Corporation TaxCorporation Tax

Source

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