questionText: To ask the Chancellor of the Exchequer, what information her Department holds on the amount of Theatre Tax Relief for Corporation Tax provided to Scottish Companies over the last two tax years.
answerText: Data on the amount of Theatre Tax Relief (TTR) paid to Scottish companies is held by HMRC on the basis of the company’s registered office address. The amount of TTR paid in relation to the last two complete tax years is as follows. 2021-22£2m2022-23£12m
heading: Theatre: Tax Allowances