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Written question asked by Paul Maynard (Conservative) on Tuesday, 13 June 2023, in the House of Commons. It was due for an answer on Thursday, 15 June 2023. It was answered by Victoria Atkins (Conservative) on Wednesday, 21 June 2023 on behalf of the Treasury.


Income Tax: Exemptions

Question

To ask the Chancellor of the Exchequer, if he will make an estimate of the number of home or remote working employees that are eligible for the subsidised meal schemes outlined in Section 317 of the Income Tax (Earnings and Pensions) Act 2003.

Answer

Information on the number of eligible individuals or businesses who use the exemption provisions under Section 317 is not collected as the provision of these benefits are not subject to income tax and National Insurance contributions.

However, the Government is committed to supporting the hospitality sector through other means, including business rates support worth £13.6 billion over the next five years.


Secondary information

Type
Written question
Reference
189220
Session
2022-23
Grouped for answer
Yes
Subjects
Catering Income tax Exemptions Remote working
Legislation
Income Tax (Earnings and Pensions) Act 2003
Contains statistics
Yes
Link
View this Written question on www.parliament.uk