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To ask Mr Chancellor of the Exchequer, how many people benefitted from income tax relief for professional subscriptions in (a) 2013-14 and (b) 2014-15.
To ask Mr Chancellor of the Exchequer, how many people benefitted from income tax relief for professional subscriptions in (a) 2013-14 and (b) 2014-15.
An estimate of the total number benefiting from the relief is not available; when employers bear the cost of the subscriptions there is normally no requirement to report amounts to HM Revenue and Customs (HMRC).
Claims for relief on unreimbursed subscriptions are however made to HMRC. Such claims were received from 1.25 million employees in respect of tax year 2013-14 and 1.29 million employees for tax year 2014-15.