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Taxation: Arts

Volume 492: debated on Friday 8 May 2009

To ask the Chancellor of the Exchequer if he will amend HM Revenue and Customs’ guidelines to allow charities with an annual turnover of less than £25,000 to pay honoraria tax-free to organisers of arts and music festivals. (273712)

HM Revenue and Customs’ published guidance reflects the law and sets out the rules on the tax-treatment of honoraria in the hands of voluntary workers and unpaid office holders. Although such guidance is kept under review we have no plans to introduce a specific exemption on the lines suggested.