Theatre tax relief was introduced in 2014, offering qualifying productions a reduction in corporation tax of 20%, or 25% if they were touring. It is among a suite of tax incentives offered by the Government to the creative industries, with other beneficiaries including film, video games and high-end television. Last year there were 910 successful claims for theatre tax relief, with both large and small productions benefiting. About half of the relief awarded (£39m) went to claims for over £500k, of which there were 40. At the other end of the scale, more than a third of the claims (330) were for amounts of less than £10,000.