Further calls for Orchestra Tax Relief extension to choirs

Music organisations including Making Music, the National Youth Choir and the Association of British Choral Directors have ramped up efforts to encourage the government to extend Orchestra Tax Relief (OTR) for vocal ensembles, ahead of the autumn budget. 

A collective of almost 50 sector-leading groups – such as Voces8 Foundation, Welsh Association of Male Voice Choirs, The Sixteen, Sing for Pleasure and Sing Up – has recommended that the voice should be considered an instrument, so that choirs are entitled to the same financial support as instrumental ensembles. 

The 2016 OTR initiative was intended to encourage ensembles against a challenging financial environment, one that has worsened since Brexit and the pandemic. Earlier this year, the previous government recognised the value of OTR to the music industry by announcing a permanent OTR rate of 45 per cent.

The success of OTR, however, has highlighted the inequality in that choirs, whether professional or leisure time, are not able to access this support. To be eligible for OTR, a performance must include 12 or more instruments that are not directly amplified. That means all kinds of instrumental groups can claim, not just orchestras: brass and concert bands, string players, handbell ringers, jazz bands, flute choirs and so on. But 'voice' is not currently an eligible instrument, so concerts that are organised by choirs or where the performance is mostly vocal do not qualify.

Making Music – the UK association for leisure-time music – believes that changing the OTR conditions would not become an administrative burden as it would only be worthwhile for choirs with a turnover above £10k a year to apply for OTR. The organisation estimates it has in membership around 990 choirs with this level of turnover. Of Making Music's 590 orchestras with a turnover above £10k eligible for OTR, only 85 of them – 14 per cent – currently claim OTR. Applying that percentage to choirs would suggest 139 choirs could claim. Making Music has more information about the campaign here