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100105

	registered interest
	date	21/10/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the total accumulative tax relief claimed by each tax band was in each of the last five years.
	tabling member constituency	Carmarthen East and Dinefwr
	tabling member printed	Jonathan Edwards
	uin	211232
	answer	answer is ministerial correction date of answer 27/10/2014 answer text <p>Information is provided in Table 3.5 ‘Income and deductions’ that is available on the HMRC website at:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/deductions-and-reliefs-2010-to-2011" target="_blank">https://www.gov.uk/government/statistics/deductions-and-reliefs-2010-to-2011</a></p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 27/10/2014 16:28:48 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3943 label Biography information for Jonathan Edwards

224185

	registered interest
	date	27/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether he plans to bring forward legislative proposals for tax relief for orchestras and high-end TV tax relief before April 2015.
	tabling member constituency	Rhondda
	tabling member printed	Chris Bryant
	uin	225788
	answer	answer is ministerial correction date of answer 05/03/2015 answer text <p>The government introduced legislation for high-end TV tax relief in the Finance Act 2013. As announced at Autumn Statement 2014, the government is exploring with industry whether to reduce the minimum UK expenditure requirement from 25% to 10% and modernise the cultural test.</p><p> </p><p> </p><p> </p><p>As announced at Autumn Statement 2014, tax relief for orchestras will be available from April 2016. The government wants to provide orchestras with the time to make any necessary arrangements so they are in a position to claim the relief once it becomes available.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/03/2015 16:56:03 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1446 label Biography information for Sir Chris Bryant

225112

	registered interest
	date	04/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether the European Commission asked the Government for further information in connection with the application for state aid approval for changes to (a) the Enterprise Investment Scheme and (b) social investment tax relief.
	tabling member constituency	Harrow West
	tabling member printed	Mr Gareth Thomas
	uin	226318
	answer	answer is ministerial correction date of answer 09/03/2015 answer text <p>The Government notified the European Commission of changes to the Enterprise Investment Scheme in and Social Investment Tax Relief and is awaiting State aid clearance for both schemes.</p><p> </p><p> </p><p> </p><p>The Government is committed to securing clearance as soon as possible.</p><p> </p><p> </p><p> </p><p>As ongoing discussions between the European Commission and Member States on State aid applications are confidential, the Government is not able to provide any more detail at this stage.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 09/03/2015 17:45:06 answering member 1529 label Biography information for Mr David Gauke
	tabling member	177 label Biography information for Gareth Thomas

225113

	registered interest
	date	04/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to the Autumn Statement 2014, paragraph 2.77, what the date was of the Government's application for State Aid approval for changes to (a) the Enterprise Investment Scheme and (b) Social Investment Tax Relief.
	tabling member constituency	Harrow West
	tabling member printed	Mr Gareth Thomas
	uin	226422
	answer	answer is ministerial correction date of answer 09/03/2015 answer text <p>The Government submitted an application for State Aid clearance of its Autumn Statement announcement in connection to SITR and EIS on 17 January.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 09/03/2015 17:43:10 answering member 1529 label Biography information for Mr David Gauke
	tabling member	177 label Biography information for Gareth Thomas

227727

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the economic effect of the tax incentives introduced since 2010; and what criteria the Government uses to assess the real economic value of tax incentives.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	227751
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>The Government believes that tax reliefs are an important part of the tax system and play a significant role in defining the scope of tax. In particular they can help create a fairer, simpler system which reflects the needs of a wide range of individuals and businesses.</p><p> </p><p> </p><p> </p><p>The government outlines the rationale for, and expected impacts of, any tax policy changes, including new tax reliefs, in published Tax Information and Impact Notes (TIINs). TIINs also set out the government’s intentions with regard to monitoring and evaluating tax measures.</p><p> </p><p> </p><p> </p><p>While tax reliefs can be used to pursue specific policy objectives, all reliefs reflect policy choices about the distribution of the tax burden, proposed by the government and agreed by Parliament.</p><p> </p><p> </p><p> </p><p>The government is transparent about both the costs of existing reliefs and the costs and likely impacts of new reliefs. HMRC annually publishes information on the Exchequer cost of around 180 existing tax reliefs on its website. The independent Office for Budget Responsibility certifies the cost of all new tax reliefs or changes to existing reliefs.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 23/03/2015 17:30:59 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

346930

	registered interest
	date	27/05/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the maximum amount is that a higher-rate taxpayer could save in the current financial year only utilising maximum tax reliefs in (a) a personal pension and (b) an ISA.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	302
	answer	answer is ministerial correction date of answer 04/06/2015 answer text <p>Income tax relief is available on individual contributions to registered pension schemes. Contributions are subject to a tax charge on any pension savings in excess of an annual allowance (plus any unused allowance from the previous three years). The annual allowance for the present tax year (2015-16) is £40,000. Contributions may also be subject to the lifetime annual allowance. The lifetime annual allowance for the present tax year (2015-16) is £1,250,000.</p><p>Individuals can save up to £15,240 in an ISA (Individual Savings Account) in the 2015-16 tax year. The amount of tax relief that a higher rate taxpayer can receive will depend on the overall returns from the cash and other ISA-eligible assets they hold.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 04/06/2015 14:36:18 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1409 label Biography information for Mr Gregory Campbell

1050239

	registered interest
	date	28/01/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many tax reliefs HMRC recorded in (a) 2010, (b) 2011, (c) 2012, (d) 2013, (e) 2014, (f) 2015, (g) 2016, (h) 2017 and (i) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	213405
	answer	answer is ministerial correction date of answer 31/01/2019 answer text <p>The number of tax reliefs published by HMRC annually are shown in the following table:</p><p> </p><table><tbody><tr><td><p>Published</p></td><td><p>Total</p></td></tr><tr><td><p>December 2010</p></td><td><p>397</p></td></tr><tr><td><p>December 2011</p></td><td><p>394</p></td></tr><tr><td><p>December 2012</p></td><td><p>400</p></td></tr><tr><td><p>December 2013</p></td><td><p>398</p></td></tr><tr><td><p>December 2014</p></td><td><p>404</p></td></tr><tr><td><p>December 2015</p></td><td><p>402</p></td></tr><tr><td><p>December 2016</p></td><td><p>421</p></td></tr><tr><td><p>January 2018</p></td><td><p>424</p></td></tr></tbody></table><p> </p><p>The next publication is due at 0930 on 31<sup>st</sup> January 2019.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 31/01/2019 15:47:55 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1052344

	registered interest
	date	31/01/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 31 January to Question 213405, what the total value of tax reliefs recorded by HMRC was in (a) 2010, (b) 2011, (c) 2012, (d) 2013, (e) 2014, (f) 2015, (g) 2016, (h) 2017 and (i) 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	215207
	answer	answer is ministerial correction date of answer 05/02/2019 answer text <p>HMRC publishes statistics relating to estimates of the cost of tax reliefs annually:</p><p> </p><p>https://www.gov.uk/government/collections/tax-relief-statistics</p><p> </p><p>However it is misleading to simply add up the cost of reliefs’ estimates in this table for various reasons:</p><ol><li><p>Each relief is costed separately, but in many cases simply adding up these individual costs would not give the true combined cost of the reliefs.</p></li><li><p>These figures should be regarded as broad estimates as the loss of revenue from a tax relief cannot be directly observed and so the estimates are often based on simplified assumptions.</p></li><li><p>One table lists reliefs for which there is insufficient data available on which to base any reasonable estimate. In some cases, the costs of reliefs cannot be reliably estimated because there is insufficient available information and the cost of collecting the necessary data or the burden imposed on taxpayers would be disproportionate.</p></li><li><p>The figures do not allow for behavioural changes which could result from changes to the generosity of the reliefs. In practice, if a relief was withdrawn, taxpayer’s behaviour would often alter so the actual yield from withdrawing a relief could be very different from, and often much smaller than the estimate shown.</p></li></ol> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/02/2019 16:28:23 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1237512

	registered interest
	date	24/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to review the (a) effectiveness, (b) equity and (c) value for money of non-structural tax reliefs.
	tabling member constituency	Liverpool, Walton
	tabling member printed	Dan Carden
	uin	95206
	answer	answer is ministerial correction date of answer 29/09/2020 answer text <p>The Government’s response to the Public Accounts Committee (PAC) report “Management of tax reliefs” was published on 28 September. This outlines the approach and commitments the Government has made regarding the monitoring and evaluation of tax reliefs. The Government has said it will consider development of a methodology for assessing the value for money of tax reliefs. This work will support the Government’s ambition for a fair and sustainable tax system.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/09/2020 16:23:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4651 label Biography information for Dan Carden

1238294

	registered interest
	date	28/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many policy evaluations of non-structural tax reliefs have been undertaken by (a) HMRC and (b) his Department in each of the last five years.
	tabling member constituency	Liverpool, Walton
	tabling member printed	Dan Carden
	uin	96182
	answer	answer is ministerial correction date of answer 01/10/2020 answer text <p>HMRC carry out evaluations either internally or through external contracts to evaluate the effectiveness of reliefs. HMRC have published evaluations of 15 tax reliefs since 2015. The reliefs evaluated account for over £11 billion of the total cost of reliefs as estimated in 2018-19.</p><p> </p><p>The Government’s response to the Public Accounts Committee (PAC) report “Management of tax reliefs” was published on 28 September. This outlines the approach and commitments the Government has made on the monitoring and evaluation of tax reliefs. This includes new commitments to define and publish criteria for determining which reliefs to evaluate, to put in place a more structured programme of internal evaluation, and to aim to publish more of this internal analysis.</p><p> </p><p>HMT and HMRC work in policy partnership to consider the effectiveness of policies as part of continuing policy maintenance and development, which forms the foundation of evidence-based advice to ministers. They do this as part of the fiscal event cycle, where tax policy changes are decided and put forward by ministers, voted on by Parliament, and legislated for through the Finance Bill.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/10/2020 14:34:47 answering member 3991 label Biography information for Jesse Norman
	tabling member	4651 label Biography information for Dan Carden