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Written question asked by Lord Blunkett (Labour) on Wednesday, 25 June 2025, in the House of Lords. It was due for an answer on Wednesday, 9 July 2025. It was answered by Lord Livermore (Labour) on Tuesday, 8 July 2025 on behalf of the Treasury.


Immigration: Fees and Charges

Question

To ask His Majesty's Government what taxes are payable on immigration fees paid by employers on behalf of employees and their dependents, and whether they plan to review the level of such taxes.

Answer

If an employer pays for certain immigration fees on behalf of prospective or current employees, these costs could be liable to Income Tax and National Insurance Contributions for the employee as earnings or a benefit-in-kind.

Whether tax is payable will depend on individual circumstances as tax exemptions may apply. For this reason, each circumstance will need to be considered on a case-by-case basis.

The Government has no plans to change the tax treatment of immigration fees. However, all taxes are kept under review as part of the tax policymaking process.


Secondary information

Type
Written question
Reference
HL8809
Session
2024-26
Related items
Immigration: Fees and Charges
Thursday, 24 July 2025
Written questions
House of Lords
Subjects
Fees and charges Immigration Migrant workers Taxation
Link
View this Written question on www.parliament.uk