§ Richard Ottaway
To ask the Chancellor of the Exchequer if he will estimate total tax receipts accruing to the Exchequer from the theatre sector through(a)the taxation of theatre companies' profits and (b)VAT on the sale of theatre tickets. 
§ John Healey
Corporation Tax data do not identify receipts from the theatre sector separately from other Recreational Services.
The VAT due on the sale of theatre tickets is estimated at around £45 million. This estimate does not take account of any input VAT reclaimed by businesses on the purchase of theatre tickets.