Written question asked by Bell Ribeiro-Addy (Labour) on Wednesday, 1 July 2026, in the House of Commons. It was due for an answer on Monday, 6 July 2026 (named day). It was answered by Dan Tomlinson (Labour) on Monday, 6 July 2026 on behalf of the Treasury.

Corporation Tax

Question: To ask the Chancellor of the Exchequer, whether her Department has reviewed the design of employee share acquisition relief in light of its use by large, profitable companies with substantial UK public sector revenue.

Answer

Corporation tax relief for shares awarded to employees ensures that the award of shares is treated similarly to other forms of remunerating employees, for example cash bonuses, and thus encourages companies to give employees a stake in the businesses they work for. Companies must meet qualifying conditions in order to use the relief.

Individuals remain subject to personal tax rules.

The government keeps all tax policy under review.

Secondary information

Type: Written question
Reference: 14942
Session: 2026-27
Subjects: Corporation tax Finance Public sector Shareholders Employee ownership
Link: View this Written question on www.parliament.uk

Corporation Tax

Secondary information

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