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Theatre industry

Research guide

Published: 01 Apr 2019 Updated: 16 Oct 2025 Update History

Exclusive content
Access to our exclusive resources is for specific groups of students, subscribers and members.

Use our industry guide to find key background information, market research, import and export guidelines, statistics, legislation, trade bodies and trade publications.

The Business & Industry Guides series is produced by the Library & Information Service for ICAEW members and ACA students.

We can compile tailored key players reports, mailing lists, market reports, benchmarking reports and industry news. Our enquiry team can also research other industry-specific information, such as taxation, for you. Call us on +44 (0)20 7920 8620 or email library@icaew.com.

Trends and forecasts

Useful links

The state of British theatre in 2025: Growth, risk and the urgent need for public investment
Report published by the Society of London Theatre & UK Theatre in May 2025 providing an outlook for the theatre sector for the year ahead. Includes an overview of the sector, covering areas such as finance, infrastructure, recruitment, education and community engagement.

Market research

Market research reports focusing on this business sector are available from a number of market research specialists. In most cases these reports are available to fee-paying subscribers or on a pay-as-you-go basis.

Euromonitor
A full listing of reference products and research reports from Euromonitor, with a range of global, country and company level reports. Each report provides a contents listing and a useful executive summary reporting on the key trends in each country report.

IBISWorld
Business and industry research specialists offering reports on a wide range of sectors. Report snapshots, table of contents and a sample report are available. The company also produces global industry research reports.

Industry news

The Library can carry out industry news searches for ICAEW members and ACA students.

Statistics on the UK

Society of London Theatre

A box office data report is produced annually by the Society of London Theatre. Includes data on audience attendance, gross revenue, average ticket price and number of performances across its member venues.

Theatres Trust

The Theatres Trust provides information on the number of theatres in the UK.

Office for National Statistics

The Annual Business Survey (ABS) from the Office for National Statistics collects financial information covering UK production, construction, distribution and service industries. Statistics available include:

  • number of enterprises;
  • total turnover;
  • approximate gross value added at basic prices;
  • total purchases of goods, materials and services;
  • total employment costs;
  • total net capital expenditure;
  • total net capital expenditure – acquisitions;
  • total net capital expenditure – disposals;
  • total stocks and work in progress – value at end of year;
  • total stocks and work in progress – value at beginning of year;
  • total stocks and work in progress – increase during year.

The dataset Non-financial business economy, UK: Sections A to S includes statistics for:

  • Performing arts (90.01)
    See Section R: Arts, entertainment and recreation
  • Support activities to performing arts (90.02)
    See Section R: Arts, entertainment and recreation

HM Revenue & Customs

GOV.UK publishes annual statistics from HM Revenue and Customs on the creative industries. Covers the take-up of the creative industries' tax reliefs including theatre tax relief.

Statistics on the Americas

Broadway League

The Broadway League publishes statistics for Broadway in NYC for the past five seasons including grosses, attendance, playing weeks, play/musical breakdowns and average paid admission. Figures are also available for Touring Broadway.

Employment

UK

The Office for National Statistics publication Annual Survey of Hours and Earnings (ASHE) includes average employment costs within this sector which can be found in Table 14. Average employment costs are provided for full-time employees, part-time employees and all employees.

The data includes average employment costs for:

  • authors, writers
  • actors, entertainers
  • dancers and choreographers
  • musicians
  • arts officers, producers and directors.

The annual Business Register and Employment Survey (BRES), published by the Office for National Statistics, includes total employee and employment estimates for different industries for Great Britain and the UK. Figures are broken down to show full-time/part-time and public/private splits. The dataset Industry – Business Register and Employment Survey (BRES): Table 2 includes statistics for:

  • Performing arts (90010)
  • Support activities to performing arts (90020)

Other regions

Please see individual country profile pages for links to sources of national statistics.

Legislation

Corporation Tax: creative industry tax reliefs
Guidance published by GOV.UK on how to qualify and claim for Corporation Tax creative industry tax reliefs including Theatre Tax Relief.

Touring guide
Information and research from Arts Council England for arts and cultural organisations offering practical step-by-step guidance, case studies and country-focused details to help navigate the post-Brexit touring landscape.

Touring Europe - checklists for the arts, cultural, creative and heritage sectors
Guidance from the Department for Digital, Culture, Media & Sport on steps to take when planning a tour of Europe. Includes checklists for musicians and the visual and performing arts sectors.

UK business guides

Theatres Trust

The Theatres Trust provides resources and advice for UK theatres on areas including grants and funding.

UK key players, ratios and trends

A range of reports on this sector are available to ICAEW members and ACA students via the Library.

UK benchmarking

The Library can supply benchmarking reports to ICAEW members and ACA students.

Directories

Theatres directory
Database maintained by the Theatres Trust containing information on almost 4,000 theatre buildings. Includes historic records and buildings still in use as theatres.

Trade bodies

Trade journals and publications

Trade journals, B2B magazines and specialist consumer magazines are another useful source of news and statistics.

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The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Every effort has been made to ensure that the information given in this Business & Industry Guide is correct. However, the content of websites changes frequently and users should satisfy themselves that the information they contain is suitable for the purposes for which they wish to use it. We would be grateful to receive notification of any broken links at library@icaew.com.

Hyperlinks

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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