On Wednesday, November 26, the Chancellor will deliver a Budget that could change the fate of the UK’s grassroots live music sector. The question is, as always, whether it will.

After a decade of warm words and missed opportunities, international evidence shows that tax reform can sustain small venues, grow audiences and safeguard the talent pipeline. The UK has options such as ticket levies, business rates relief, VAT cuts, excise duty rebates, skills tax relief and licensing reform. None ...