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<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>
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