The First Tier Tribunal (FTT) has rejected a claim for £60,506 theatre tax relief from SGA Productions Limited ruling that a ticket to the theme park, where the theatre company performed, did not constitute payment for the purposes of tax relief.

SGE Productions was a theatre company that provided live performance shows at Legoland Windsor and Whipsnade Zoo throughout 2014-15. The company entered contracts with both the venues which highlighted how many shows were to be performed per day and the payment the company would receive for the shows.

The contracts stated that SGE productions was to be paid the same rate throughout the year with no difference in off and peak season, and that if shows were cancelled the company would then financially compensate the venue.