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Circus and Theatre Tax Relief

3/7/2025

Photo credit: Anna Barclay

After over 12 months of wrangling, our Theatre Tax Relief claim has recently been approved. TTR is a government scheme that supports the arts by, in theory, rewarding the creative sector for its UK spending. It offers companies a tax rebate against the pre-production costs incurred in the making of a theatre production. In effect, commercial companies reduce their tax bill and non-profit-making companies receive a lump sum (a tax credit) of 40% or 45% of costs.

However, the criteria for eligibility throw up potential problems for contemporary circus companies, many of whom consider the performance work they make to fit the definition of theatre.

Perhaps unfamiliar with the sector, HMRC took some time to accept our production A Spectacle of Herself as qualifying.

We wanted to share our experience in case what we learned throughout this process is useful to other circus companies who are interested in making a claim, and to flag potential points of contention. Forewarned is forearmed.

Firstly, let’s look at the type of productions that qualify:

a play, opera, musical or other dramatic piece that tells a story, where the performances are live and the performers give their performances through the playing of roles
a ballet

The guidance goes on to qualify the circumstances in which circus is eligible:

circus production may qualify if the above conditions are met. For example a circus production which is scripted and is a dramatic production and the performers play a role may qualify as opposed to something like a high-wire trapeze performance, which is generally regarded as an indoor sport or a display of athleticism, skill or strength.

This was the sticking point for our claim, and it became incumbent upon us to demonstrate that A Spectacle of Herself fulfilled these criteria. This is the argument we outlined:

Although there is direct address and autobiographical content in A Spectacle of Herself, the show is tightly scripted, and there is heavily directed, refined action and choreography. Though the character ‘Laura’ is autobiographical, this is still a performed role. It would be possible to recast the ‘Laura’ role and for an actor to learn the part from the script. The artist’s preference is to perform this role herself, but the show could be performed by another actor.

A Spectacle of Herself acknowledges the breadth theatre as an artform, constantly in development.

Identity is a rich subject for playwrights and directors. We likened A Spectacle of Herself to verbatim plays, such as Grenfell: In the Words of the Survivors. In this play, actors played the roles in the original staging, but suppose it was remounted with the actual people depicted taking the parts themselves. A production such as this would still qualify since the actors would be playing a version of themselves: a role. Choices made around casting allow productions to examine questions of role and identity, as A Spectacle of Herself does.

Any role played, regardless of its origin, is still a performance, and, therefore, still theatre. There should be no automatic exclusion because the role has autobiographical elements. Interestingly, as we were researching our argument, we found legal precedent for roles in which performers play a version of themselves to be considered theatrical. In 2019, Lorraine Kelly won a legal tribunal based on the judge’s ruling that, as an ITV presenter, “all parts of the show are a performance, the act being to perform the role of a friendly, chatty and fun personality”. This is the case with the role of Laura in ASOH, with the added dimension of the show being tightly scripted. There is no room for improvisation.

We worked with an accountant to make the claim and, as part of the process, we had to submit documentation of the show, including our script, marketing material and press coverage. If you are a circus company making a claim, it’s worth having a file of evidence ready to support your case.

You can find more information about making a TTR claim on the government website.

Thanks to Accounting4Actors for doing the legwork (we highly recommend) and everyone who contributed thoughts, references or support, including through responses on a very helpful UK Theatre Producers thread.

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