The only real benefit for claiming expenses is the VAT that you can claim back if you are VAT registered ,A small dancing school would not be VAT registered.
I cannot understand this across the board percentage of the company turnover. The business is not based on people paying to listen to music but to dance. The music is a small factor. It's like the Water Board saying all your dancers must use the toilet at some time whilst they are there so give us a percentage as well and so on.The PRS have got to be fair on these matters.
Al