Government’s ‘orchestra’ definition too narrow, warns ISM

Proposals to restrict forthcoming tax relief for orchestras to specific musical genres are likely to be unworkable in law, according to the Incorporated Society of Musicians (ISM). In its response to the Government’s consultation on the new tax breaks, the ISM is opposing the draft definition of an ‘orchestra’ as having to include string, woodwind, brass and percussion instruments, which would effectively exclude brass bands, string orchestras and choirs from claiming the relief. They are also urging the Government to drop the requirement that the majority of performances being claimed for should be undertaken by musical ensembles consisting of 14 or more performers.

Deborah Annetts, Chief Executive of the ISM, is calling on musicians to respond to the consultation, objecting to these restrictions. She said: “The tax relief for orchestras is welcome news. However, we must make sure that the final detail secures the best deal for musicians.” The ISM has produced a template to help musicians respond to the Treasury’s consultation, noting that many small orchestras, in particular chamber orchestras, have fewer than 14 players and that instrument-specific ensembles will not qualify for the tax relief. Responses to the consultation must be submitted by 5 March 2015.