1-20 of 1,103 results for subject:"Employee ownership"
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To ask the Chancellor of the Exchequer, what estimate her Department has made of the total value of employee share acquisition relief claimed by Palantir Technologies UK Limited in each financial year from 2020-21 to 2025-26.
To ask the Chancellor of the Exchequer, what estimate her Department has made of the total value of employee share acquisition relief claimed by Palantir Technologies UK Limited in each financial year from 2020-21 to 2025-26.
HMRC cannot comment on any individual or identifiable businesses and their tax relief due to strict confidentiality rules.
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.
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.
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.
To ask the Secretary of State for Business and Trade, what steps his Department is taking to improve access to scale-up finance for employee-owned businesses.
To ask the Secretary of State for Business and Trade, what steps his Department is taking to improve access to scale-up finance for employee-owned businesses.
We are improving access to scale-up finance for UK businesses, including the growing number of employee-owned businesses, through the British Business Bank (BBB). In November, we agreed the BBB’s five-year plan, which sets out how it will focus on scale-up finance, investing in more growth-stage funds, making more direct investments into strategically important scale-ups, and taking more risk by providing the first capital in deals supporting emerging technologies. We have also placed the Growth Guarantee Scheme on a longer-term footing, which will help more smaller businesses, including employee-owned businesses, to scale and grow.
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
In the 2025 Budget the government announced that it would amend the tax treatment of the sale of shares to the trustees of Employee Ownership Trusts (EOTs).
To ask the Secretary of State for Business and Trade, what steps his Department is taking to further support employee ownership in the Buckingham and Bletchley constituency.
To ask the Secretary of State for Business and Trade, what steps his Department is taking to further support employee ownership in the Buckingham and Bletchley constituency.
Employee-owned businesses are a significant part of the UK economy, with 2,470 EOBs in the UK as of June 2025, employing over 335,000 people.
DBT, as part of the Autumn Budget announcements, launched a Call for Evidence on Business Support for Co-operatives and Mutuals, which closed on the 18th February. DBT is now analysing responses and these will inform any potential business support policies to support the growth of the sector.
The government is committed to supporting the growth of the mutuals sector in line with the manifesto commitment to double the size of the sector. To deliver this, the Chancellor announced a multi-year programme of measures at Mansion House 2024 which government is now delivering.
To ask the Chancellor of the Exchequer, what timetable has been set for HMRC to publish updated guidance specifically addressing the treatment of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
To ask the Chancellor of the Exchequer, what timetable has been set for HMRC to publish updated guidance specifically addressing the treatment of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35, discussed with new clauses 28 and 29, agreed to. Clause 36, discussed with clauses 37 and 38 stand part, all agreed to. Clauses 40 and 41 agreed to. Clause 43, discussed with amendments, Schedule 3, and clause 44 stand part. Clauses 43 and 44 agreed to. Two amendments to schedule 3 negatived on division (3 votes to 10 respectively). Clause 45 agreed to. Schedule 4 agreed to. Clause 46, discussed with schedule 5, agreed to. Schedule 5 agreed to. Clause 47, discussed with a Government amendment and schedule 6, agreed to. Schedule 6 agreed to as amended. Clause 48, discussed with new clause 4, agreed to. Clause 49 agreed to. Schedule 7 agreed to. Clause 50, discussed with Government amendments, schedule 8, and new clause 5, agreed to. Schedule 8 agreed to as amended. Clause 51 agreed to. Clause 52, discussed with new clause 6, agreed to. Clause 53, discussed with new clause 7, agreed to. Clause 54, discussed with schedule 9 and new clauses 8 and 9, agreed to. Schedule 9 agreed to. Committee adjourned till 29 January. Written evidence reported to the House.
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35,...
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Programme motion agreed to. Written evidence motion agreed to. Clauses 11 and 12 agreed to. Clause 13, discussed with Government amendments and new clause 34. Clause 13 agreed to as amended. Clause 14, discussed with Government amendments, an amendment, clause 15 stand part, and new clause 1. Clause 14 agreed to. Amendment to clause 15 negatived on division (2 votes to 10). Clause 15 agreed to as amended. Clauses 16 to 23 agreed to. clause 24 agreed to as amended. Clause 25, discussed with clauses 26 and 27 stand part, Government amendments and new clause 25. Clauses 25 and 27 agreed to as amended. Clause 26 agreed to. Clause 28, discussed with clause 29 stand part, and new clause 2. Clauses 28 and 29 agreed to. Clause 30, discussed with new clause 3, agreed to. Clauses 31 to 34 agreed to. Clause 35, discussed with new clauses 28 and 29
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Programme motion...
To ask the Chancellor of the Exchequer, what assessment has she made of the impact of treating 50% of the gain in disposal to trustees of an Employee Ownership Trust as the disposers' chargeable gain for CGT purposes.
To ask the Chancellor of the Exchequer, what assessment has she made of the impact of treating 50% of the gain in disposal to trustees of an Employee Ownership Trust as the disposers' chargeable gain for CGT purposes.
At Budget 2025, the Chancellor announced that the relief from Capital Gains Tax available on qualifying disposals to Employee Ownership Trusts will be reduced from 100% to 50%. This will retain a strong incentive for employee ownership, whilst ensuring that business owners pay their fair share of tax. The relief remains more generous than alternative reliefs that individuals might use when disposing of their companies, such as Business Asset Disposal Relief.
An assessment of the impacts can be found in the Tax and Information Note for this measure, here: Capital Gains Tax — Employee Ownership Trusts - GOV.UK
To ask the Chancellor of the Exchequer, what assessment her Department has made of effectiveness of the tax incentives available to increase the formation of Employee Ownership Trusts.
To ask the Chancellor of the Exchequer, what assessment her Department has made of effectiveness of the tax incentives available to increase the formation of Employee Ownership Trusts.
An evaluation of the Employee Ownership Trust (EOT) tax regime commissioned by HMRC and published in May 2025 found that the tax reliefs encourage company owners to transition their companies to employee ownership under the EOT model. This evaluation can be found at GOV.UK here: https://www.gov.uk/government/publications/qualitative-evaluation-of-employee-ownership-trusts
However, the cost of the Capital Gains Tax (CGT) relief has increased significantly in recent years. The original costing from 2013 suggested the entire EOT tax regime would cost less than £100m in 2018-19. The cost of the CGT relief alone reached £600m in 2021-22 and forecasts suggest it could rise to more than 20 times the original costing to £2 billion by 2028-29 without any action.
The relief also allowed wealthy business owners to sell their shares without paying any CGT, with around half of the relief going to the largest 10% of disposals.
At Budget 2025, the government announced that it will reduce the relief available on these disposals from 100% of the gain to 50%. This will retain a strong incentive for employee ownership whilst ensuring that business owners pay their fair share of tax. The relief remains more generous than alternative reliefs that individuals might use when disposing of their companies, such as Business Asset Disposal Relief.
That this House notes the change in ownership of The Entertainer, the largest toy retailer in the UK with 150 outlets, having grown from one small shop in Amersham in 1981; recognises that the founders Gary and Catherine Grant adopted a Christian outlook in their business, donating 10% of its annual profits to charity; acknowledges the recent move by the founders to an employee ownership trust; and wishes the Grant family good wishes for the future, expressing the hope that the business will, even under the new ownership model, recognise the success that the style and principled stance the founders adhered to as it proved so successful even in an increasingly secular era.
That this House notes the change in ownership of The Entertainer, the largest toy retailer in the UK with 150 outlets, having grown from one small shop in Amersham in 1981; recognises that the founders Gary and Catherine Grant adopted a Christian outlook in their business, donating 10% of its...
Today, the Government has laid The Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025 (SI 2025/583). This legislation establishes the legal framework for the Private Intermittent Securities and Capital Exchange System (PISCES), a new type of stock market, which will facilitate the...
Today, the Government has laid The Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025 (SI 2025/583). This legislation establishes the legal framework for the Private Intermittent Securities and Capital Exchange System (PISCES), a new type of stock market, which will facilitate the...
My honourable friend the Exchequer Secretary to the Treasury (James Murray) has today made the following Written Ministerial Statement.
Today, the Government has laid The Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025 (SI 2025/583). This legislation establishes the legal framework for the...
My honourable friend the Exchequer Secretary to the Treasury (James Murray) has today made the following Written Ministerial Statement.
Today, the Government has laid The Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025 (SI 2025/583). This legislation establishes the legal framework for the...
To ask His Majesty's Government what plans they have to reform 'save as you earn' and 'share incentive' plans.
To ask His Majesty's Government what plans they have to reform 'save as you earn' and 'share incentive' plans.
The Government fully understands the importance of enabling employees to share in the fruits of a company’s success, and for businesses to reward and retain employees effectively. The UK share schemes are popular, generous and world leading.
A call for evidence on Save As You Earn (SAYE) and the Share Incentive Plan (SIP) ran from June to August 2023. It sought views on whether the schemes are meeting their policy objectives and opportunities to improve and simplify them.
The Government is considering the responses to the call for evidence, and is grateful to those who took the time to respond.
To ask the Chancellor of the Exchequer, if she will take steps to help increase the level of employee participation in (a) the Share Incentive Plan and (b) the Save As You Earn scheme.
To ask the Chancellor of the Exchequer, if she will take steps to help increase the level of employee participation in (a) the Share Incentive Plan and (b) the Save As You Earn scheme.
The Government fully understands the importance of enabling employees to share in the fruits of a company’s success, and for businesses to reward and retain employees effectively. The UK share schemes are popular, generous and internationally competitive.
A call for evidence on Save As You Earn (SAYE) and the Share Incentive Plan (SIP) ran from June to August 2023. It sought views on whether the schemes are meeting their policy objectives and opportunities to improve and simplify them. The Government is considering the responses to the call for evidence, and is grateful to those who took the time to respond.
The Government keeps all tax reliefs under review, to ensure they continue to meet their policy objectives in a way that is fair and effective.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of employee share schemes on staff retention in UK companies.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of employee share schemes on staff retention in UK companies.
The Government offers four tax-advantaged employee share schemes, which all enable employers to offer their employees tax-advantaged shares or share options in their business. These are Save as You Earn (SAYE), Share Incentive Plan (SIP), Enterprise Management Incentives (EMI), and Company Share Option Plan (CSOP). These schemes are popular, generous and internationally competitive.
A call for evidence on SAYE and SIP ran from June to August 2023. It sought views on whether the schemes are meeting their policy objectives and opportunities to improve and simplify them. The Government is considering the responses to the call for evidence, and is grateful to those who took the time to respond.
In 2021-22, a review of the EMI scheme found that the scheme remained effective at achieving its policy aims, including employee retention. The review was expanded to consider if CSOP should be reformed to further support companies as they grow beyond the scope of EMI. Following this report, CSOP limits were expanded from April 2023.
The Government keeps all tax reliefs under review, to ensure they continue to meet their policy objectives in a way that is fair and effective. HMRC release annual statistics on the tax-advantaged employee share schemes, which can be found at GOV.UK here: https://www.gov.uk/government/statistics/employee-share-scheme-statistics
To ask the Chancellor of the Exchequer, what steps her Department is taking to support businesses in offering employee share schemes.
To ask the Chancellor of the Exchequer, what steps her Department is taking to support businesses in offering employee share schemes.
The Government offers four tax-advantaged employee share schemes, which all enable employers to offer their employees tax-advantaged shares or share options in their business. These are Save as You Earn (SAYE), Share Incentive Plan (SIP), Enterprise Management Incentives (EMI), and Company Share Option Plan (CSOP). These schemes are popular, generous and internationally competitive.
A call for evidence on SAYE and SIP ran from June to August 2023. It sought views on whether the schemes are meeting their policy objectives and opportunities to improve and simplify them. The Government is considering the responses to the call for evidence, and is grateful to those who took the time to respond.
In 2021-22, a review of the EMI scheme found that the scheme remained effective at achieving its policy aims, including employee retention. The review was expanded to consider if CSOP should be reformed to further support companies as they grow beyond the scope of EMI. Following this report, CSOP limits were expanded from April 2023.
The Government keeps all tax reliefs under review, to ensure they continue to meet their policy objectives in a way that is fair and effective. HMRC release annual statistics on the tax-advantaged employee share schemes, which can be found at GOV.UK here: https://www.gov.uk/government/statistics/employee-share-scheme-statistics
To ask the Chancellor of the Exchequer, what recent assessment she has made of the effectiveness of (a) Company Share Option Plans, (b) Save As You Earn and (c) Share Incentive Plans in encouraging employee ownership.
To ask the Chancellor of the Exchequer, what recent assessment she has made of the effectiveness of (a) Company Share Option Plans, (b) Save As You Earn and (c) Share Incentive Plans in encouraging employee ownership.
The Government offers four tax-advantaged employee share schemes, which all enable employers to offer their employees tax-advantaged shares or share options in their business. These are Save as You Earn (SAYE), Share Incentive Plan (SIP), Enterprise Management Incentives (EMI), and Company Share Option Plan (CSOP). These schemes are popular, generous and internationally competitive.
A call for evidence on SAYE and SIP ran from June to August 2023. It sought views on whether the schemes are meeting their policy objectives and opportunities to improve and simplify them. The Government is considering the responses to the call for evidence, and is grateful to those who took the time to respond.
In 2021-22, a review of the EMI scheme found that the scheme remained effective at achieving its policy aims, including employee retention. The review was expanded to consider if CSOP should be reformed to further support companies as they grow beyond the scope of EMI. Following this report, CSOP limits were expanded from April 2023.
The Government keeps all tax reliefs under review, to ensure they continue to meet their policy objectives in a way that is fair and effective. HMRC release annual statistics on the tax-advantaged employee share schemes, which can be found at GOV.UK here: https://www.gov.uk/government/statistics/employee-share-scheme-statistics
To ask the Chancellor of the Exchequer, what steps her Department has taken to raise awareness of employee share schemes among small and medium-sized businesses.
To ask the Chancellor of the Exchequer, what steps her Department has taken to raise awareness of employee share schemes among small and medium-sized businesses.
The Government offers four tax-advantaged employee share schemes, which all enable employers to offer their employees tax-advantaged shares or share options in their business. These are Save as You Earn (SAYE), Share Incentive Plan (SIP), Enterprise Management Incentives (EMI), and Company Share Option Plan (CSOP). These schemes are popular, generous and internationally competitive.
A call for evidence on SAYE and SIP ran from June to August 2023. It sought views on whether the schemes are meeting their policy objectives and opportunities to improve and simplify them. The Government is considering the responses to the call for evidence, and is grateful to those who took the time to respond.
In 2021-22, a review of the EMI scheme found that the scheme remained effective at achieving its policy aims, including employee retention. The review was expanded to consider if CSOP should be reformed to further support companies as they grow beyond the scope of EMI. Following this report, CSOP limits were expanded from April 2023.
The Government keeps all tax reliefs under review, to ensure they continue to meet their policy objectives in a way that is fair and effective. HMRC release annual statistics on the tax-advantaged employee share schemes, which can be found at GOV.UK here: https://www.gov.uk/government/statistics/employee-share-scheme-statistics