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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

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

1239197

	registered interest
	date	30/09/2020
	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, pursuant to the Answer of 29 September 2020 to Question 95206 on Tax allowances, how much additional funding will be allocated to HMRC for the monitoring and evaluation of tax reliefs.
	tabling member constituency	Liverpool, Walton
	tabling member printed	Dan Carden
	uin	97697
	answer	answer is ministerial correction date of answer 05/10/2020 answer text <p>The amount of additional funding allocated to HM Revenue &amp; Customs for the monitoring and evaluation of tax reliefs will be determined through the outcome of the funding settlement agreed between HM Treasury and HM Revenue &amp; Customs, as part of the forthcoming Comprehensive Spending Review 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/10/2020 15:15:35 answering member 3991 label Biography information for Jesse Norman
	tabling member	4651 label Biography information for Dan Carden

1302893

	registered interest
	date	16/03/2021
	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 estimate his Department has made of the cost to the public purse of non-structural tax reliefs in (a) 2018-19 and (b) 2019-20; and if he will place a copy of those estimates in the Library.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	169951
	answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Information on the costs of reliefs is available on GOV.UK: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>. These statistics, published annually by HMRC, contain estimates of the costs of non-structural tax reliefs. The estimates reflect the total amount by which users benefit from each relief and not the gain to the Exchequer should the relief be removed. Some reliefs are uncosted, usually due to data limitations.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:25:24 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1331614

	registered interest
	date	09/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Allowances
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what potential tax incentives they have (1) discussed, and (2) implemented, in support of the news publishing industry.
	tabling member printed	Lord Roberts of Llandudno
	uin	HL968
	answer	answer is ministerial correction date of answer 23/06/2021 answer text <p>The Government recognises the important role that media organisations, including the news publishing industry, play at a national and local level. In order to support them, the Government extended the £1,500 business rates discount on local newspaper office space in England until 31 March 2025.</p><p> </p><p>On 1 May 2020, the Government extended the zero rate of VAT to e-publications to support literacy and reading and make it clear that e-books, e-newspapers, e-magazines and academic e-journals are entitled to the same VAT treatment as their physical counterparts. Originally due to be implemented in December 2020, the introduction of the zero rate was brought forward as a boost for readers and publishers during the coronavirus outbreak.</p><p> </p><p>The Government keeps all tax policy under review and regularly receives proposals for sector-specific tax reliefs.</p> answering member printed Lord Agnew of Oulton question first answered 23/06/2021 11:54:21 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3691 label Biography information for Lord Roberts of Llandudno

1458606

	registered interest
	date	19/04/2022
	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, with reference to the report entitled The management of tax expenditures, published by the NAO on 14 February 2020, Session 2019-20, HC46, whether data on tax revenue lost through abuse and error for all tax expenditures is being gathered by HMRC and analysed to help prevent potential future abuses; and what steps he plans to take to ensure HMRC staff are fully trained on tackling those potential abuses and errors.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	155739
	answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>HMRC has developed a detailed programme to understand the costs of tax reliefs and expenditures. They publish statistics on tax reliefs annually. HMRC have been developing the content of those statistics over the past 2 years, in line with Public Accounts Committee and National Audit Office recommendations. In the latest December 2021 publication, they published cost estimates for 220 out of 300 non-structural reliefs, up from 111 in Autumn 2019.</p><p> </p><p>HMRC estimates the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The UK tax gap is estimated to be 5.2 per cent of total theoretical tax liabilities (£34.8 billion) in the tax year 2019-20. Non-compliance with tax reliefs and expenditures contributes to the overall tax gap estimates. However, HMRC does not make a disaggregated estimate of the tax gap for tax reliefs and expenditures. HMRC’s tax gap estimates are official statistics produced in accordance with the UK Statistics Authority’s Code of Practice for Statistics.</p><p> </p><p>HMRC undertakes a wide range of compliance activity to collect or protect revenue as part of the commitment to narrow the tax gap. This includes collaborative compliance activity across specialist teams trained in tackling avoidance, evasion, and criminal attack. They have developed a professionalism programme with focused training, leading to increased criminal and civil fraud investigations.</p><p>HMRC already has well established training schemes for its caseworkers, which include:</p><ul><li>The flagship Tax Specialist Programme, an intensive 3-year graduate-level programme equipping staff with the skills and knowledge needed for the most challenging compliance work.</li><li>An 18-month programme for all other caseworkers managing tax compliance, which incorporates foundation skills and dedicated training ‘routeways’ for different tax regimes, consolidated by specialist on-the-job training within compliance teams. HMRC has also recently established a dedicated Central Training Unit (CTU) to embed compliance professional standards consistently from Day 1 for new recruits; the CTU is currently training over 3,000 new recruits.</li><li>HMRC’s Fraud Investigation Service tackles the most serious fraud and organised criminal attacks against the Exchequer, using both criminal and civil investigations. Those officers who are authorised to undertake criminal investigations receive accredited training that reflects the standards expected within the Criminal Justice System.</li></ul> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 26/04/2022 15:33:07 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4124 label Biography information for Chi Onwurah

1471487

	registered interest
	date	17/06/2022
	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 assessment he has made of the approximate annual cost in the initial year of raising the personal tax allowance to £15,000 per annum.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	20341
	answer	answer is ministerial correction date of answer 22/06/2022 answer text <p>The impact to the Exchequer from changes to the Income Tax Personal Allowance may be approximated using the “Direct effects of illustrative tax changes” table, which is published here: https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes.</p><p> </p><p>The table shows the cost of £100, 1 per cent, and 10 per cent increases. These figures can be used to estimate the approximate impact from increasing the Personal Allowance to £15,000.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 22/06/2022 12:24:02 answering member 4517 label Biography information for Lucy Frazer
	tabling member	1409 label Biography information for Mr Gregory Campbell