The annual Gaiety Panto is a immense undertaking for every department involved. The team responsible for set design, construction, and scenic set to work several months before the show opens. 

Within a single panto, the Gaiety Theatre may commission over ten 3 dimensional set pieces; oftentimes vast in scale, and always meticulously detailed and fully operational by the cast and crew. An accompanying collection of smaller set pieces and props are also designed and created each year, in keeping with the visual theme. 

Alongside the 3D sets, the Gaiety Panto honours the tradition of illustrated panto cloths, used to set the background scene. The Gaiety Panto cloths measure a colossal 12m wide x 8 metres high. The original design and execution of up to eight such cloths may be commissioned each year.