1-20 of 45,596 results for subject:"Tax allowances"
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The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
To ask His Majesty's Government what plans they have to make touring-specific operating costs eligible for theatre tax relief.
To ask His Majesty's Government what plans they have to make touring-specific operating costs eligible for theatre tax relief.
The Government continues to provide generous support to the theatre sector through Theatre Tax Relief (TTR). TTR is designed to support expenditure incurred in the production of a theatrical performance. Since 1 April 2025, qualifying touring productions have been eligible for relief at a rate of 45 per cent, compared with 40 per cent for non-touring productions.
Changes to existing tax reliefs must be assessed against their effectiveness, targeting, complexity and value for money, and considered in the context of the wider public finances. Tax policy decisions are taken by the Chancellor at fiscal events.
To ask His Majesty's Government whether they plan to reduce the minimum theatre tax relief performance threshold for touring ballet and opera performances from 14 to 7 to reflect the challenges of touring large-scale work.
To ask His Majesty's Government whether they plan to reduce the minimum theatre tax relief performance threshold for touring ballet and opera performances from 14 to 7 to reflect the challenges of touring large-scale work.
The Government continues to provide generous support to the theatre sector through Theatre Tax Relief (TTR). TTR is designed to support expenditure incurred in the production of a theatrical performance. Since 1 April 2025, qualifying touring productions have been eligible for relief at a rate of 45 per cent, compared with 40 per cent for non-touring productions.
Changes to existing tax reliefs must be assessed against their effectiveness, targeting, complexity and value for money, and considered in the context of the wider public finances. Tax policy decisions are taken by the Chancellor at fiscal events.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the High Value Council Tax Surcharge consultations, published 19 May 2026, whether any single person discount will apply to the council tax surcharge.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the High Value Council Tax Surcharge consultations, published 19 May 2026, whether any single person discount will apply to the council tax surcharge.
The Government has consulted on the design of the High Value Council Tax Surcharge, including proposed exemptions and support arrangements and will publish its response in due course.
To ask the Chancellor of the Exchequer, with reference to HMRC Research Programme: Updated July 2026, published in August 2026, entry: Tax Reliefs, Ref: 2324TRE04, Evaluation of tax reliefs intended to support house building, which organisation is undertaking the research, what are the terms of reference, and what is the...
To ask the Chancellor of the Exchequer, with reference to HMRC Research Programme: Updated July 2026, published in August 2026, entry: Tax Reliefs, Ref: 2324TRE04, Evaluation of tax reliefs intended to support house building, which organisation is undertaking the research, what are the terms of reference, and what is the...
This evaluation examines tax reliefs relevant to housebuilding. It aims to:
- Assess stakeholders’ awareness and understanding of the reliefs.
- Understand how and when the tax reliefs are considered during the development process.
- Explore the reliefs’ influence on project viability and housing supply.
Following a competitive tendering exercise, the contract to conduct this research project was awarded to Verian. A report on the findings will be published in due course.
To ask the Chancellor of the Exchequer, what plans he has to extend the Creative Industry Tax Reliefs to the UK comic book industry.
To ask the Chancellor of the Exchequer, what plans he has to extend the Creative Industry Tax Reliefs to the UK comic book industry.
The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.
To ask the Chancellor of the Exchequer, pursuant to the answer of 4 September 2026, to Question 22095, on Urban Areas: Planning Permission, whether the new positive contribution will apply to (a) all businesses, and all business rate reliefs, or (b) only Retail, Hospitality and Leisure businesses.
To ask the Chancellor of the Exchequer, pursuant to the answer of 4 September 2026, to Question 22095, on Urban Areas: Planning Permission, whether the new positive contribution will apply to (a) all businesses, and all business rate reliefs, or (b) only Retail, Hospitality and Leisure businesses.
To ask His Majesty's Government what plans they have, if any, to make pension tax relief conditional upon undertakings by the funds to invest at least 15 per cent of their equity portfolios in British public and private companies.
To ask His Majesty's Government what plans they have, if any, to make pension tax relief conditional upon undertakings by the funds to invest at least 15 per cent of their equity portfolios in British public and private companies.
The Government's approach is underpinned by the Pension Schemes Act 2026, which introduced a package of reforms, including measures to support scheme consolidation, improve value for money and create the conditions for greater long-term investment in productive assets.
Under the Mansion House Accord, 17 of the UK's largest workplace pension providers have voluntarily committed to invest at least 10 per cent of their default funds in private markets by 2030, with at least half of that invested in the UK.
This voluntary industry-led commitment aims to unlock significant additional investment in productive assets across the UK economy, including in private companies, and the Government is encouraged by the progress made to date.
To ask the Chancellor of the Exchequer, what estimate he has made of the number of families in Scotland eligible for Tax-Free Childcare and not receiving it.
To ask the Chancellor of the Exchequer, what estimate he has made of the number of families in Scotland eligible for Tax-Free Childcare and not receiving it.
To ask the Chancellor of the Exchequer, pursuant to question (28309) a) how many people claimed Tax-Free Childcare in each tax year since the scheme was introduced and b) what information is held about their incomes.
To ask the Chancellor of the Exchequer, pursuant to question (28309) a) how many people claimed Tax-Free Childcare in each tax year since the scheme was introduced and b) what information is held about their incomes.
To ask the Chancellor of the Exchequer, how many people in each constituency in the East of England have been identified by HMRC as being owed pension tax relief as a result of not receiving the full tax relief available on pension contributions.
To ask the Chancellor of the Exchequer, how many people in each constituency in the East of England have been identified by HMRC as being owed pension tax relief as a result of not receiving the full tax relief available on pension contributions.
HMRC do not hold information on owed pension tax relief by constituency.
To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the impact of Draught Relief on (a) pubs, (b) brewers and (c) consumers in Rushcliffe.
To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the impact of Draught Relief on (a) pubs, (b) brewers and (c) consumers in Rushcliffe.
An assessment of the impacts of decisions taken by the Chancellor at the Budget is published within the relevant Tax Impact and Information Note (TIIN). The TIINs for the inflation-linked uprating to alcohol duty announced at Autumn Budget 2024 and 2025 are available here:
To ask the Chancellor of the Exchequer, whether his Department has made or commissioned a quantitative analysis of the potential behavioural and economic impact of the level of the personal allowance taper and access to Tax Free Childcare and free childcare for people earning above £100,000.
To ask the Chancellor of the Exchequer, whether his Department has made or commissioned a quantitative analysis of the potential behavioural and economic impact of the level of the personal allowance taper and access to Tax Free Childcare and free childcare for people earning above £100,000.
Within the personal tax system, withdrawal of the Personal Allowance affects those with income over £100,000 a year. This was introduced in 2010/11 and occurs gradually, with £1 of allowance lost for every £2 of income above the income limit of £100,000. This reduction continues until the Personal Allowance is completely withdrawn for those with incomes above £125,140.
The Government recognises that because of this, taxpayers with incomes within the taper band face a higher marginal tax rate, and that it introduces some complexity into the tax system. However, removing this would be expensive and regressive.
Further, the Government recognises that childcare is a significant expense for many families, and we remain committed to ensuring that parents can access affordable, high quality provision that supports them to work and provide for their children. The offer targets parents for whom childcare support makes the biggest difference to their ability to work, as childcare costs account for a bigger proportion of their earnings.
At Autumn Budget 2025, the Government announced that the Department for Education will lead a review of childcare provision. The aim of this review is to simplify the system for both providers and families, making it easier to access support and enhancing the overall impact of the Government’s childcare offer.
To ask the Chancellor of the Exchequer, how many people have lost access to Tax-Free Childcare when their income reached £100,000 in each tax year since the scheme was introduced.
To ask the Chancellor of the Exchequer, how many people have lost access to Tax-Free Childcare when their income reached £100,000 in each tax year since the scheme was introduced.
HMRC does not hold this information. Many families who lose eligibility for Tax-Free Childcare as a result of their income exceeding the £100,000 threshold will simply choose not to re-apply for the scheme, and are not required to report this to HMRC.
To ask the Chancellor of the Exchequer, how many Tax Reliefs are in force.
To ask the Chancellor of the Exchequer, how many Tax Reliefs are in force.
To ask the Chancellor of the Exchequer, if he will publish analysis of the usage of structural and non-structural tax reliefs in force during 2024-25.
To ask the Chancellor of the Exchequer, if he will publish analysis of the usage of structural and non-structural tax reliefs in force during 2024-25.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending business rates improvement relief to property owners as well as occupiers.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending business rates improvement relief to property owners as well as occupiers.
The responsibility for paying business rates falls on the occupier of the property. Property owners could be eligible for Improvement Relief if they meet the eligibility criteria, such as completing qualifying works, and occupying the property during and after the improvement works have taken place.
The Call for Evidence published at Budget sought further evidence on the role business rates and reliefs play in investment, including Improvement Relief and Empty Property Relief. Transforming the business rates system is a multi-year process, and any reforms taken forward will be phased over the course of the Parliament.
To ask the Chancellor of the Exchequer, whether his Department has undertaken research on the potential impact of a 20p discount on business rates for hospitality businesses on the entire high street.
To ask the Chancellor of the Exchequer, whether his Department has undertaken research on the potential impact of a 20p discount on business rates for hospitality businesses on the entire high street.
The Government has introduced permanently lower multipliers for eligible retail, hospitality and leisure (RHL) properties. These provide nearly £1 billion per year of support to the RHL sector and benefit over 750,000 properties. High street businesses also continue to benefit from the Government's £4.3 billion support package announced at Budget 2025 to protect ratepayers seeing large overnight increases in bills due to the 2026 revaluation.
The Government is continuing to review the wider business rates system to ensure it better supports high streets, local economies and small businesses, and further decisions on business rates reform will be set out in the normal way at the Budget.
To ask the Chancellor of the Exchequer, if he will take steps to expand the eligibility criteria for Museum and Gallery Exhibition Tax Relief to include local authority-operated museums.
To ask the Chancellor of the Exchequer, if he will take steps to expand the eligibility criteria for Museum and Gallery Exhibition Tax Relief to include local authority-operated museums.
The Government supports museums and galleries through both public spending and the tax system. In 2025/26, the Department for Culture, Media and Sport provided over £500 million in grants to museums and galleries across England.
Museums and Galleries Exhibition Tax Relief (MGETR) is a Corporation Tax relief available to qualifying exhibition production companies, including companies wholly owned by local authorities. A local authority-operated museum without a separate trading company cannot claim the relief.
To ask the Chancellor of the Exchequer, with reference to the joint Number 10 press release entitled Burnham means business: PM slashes business rates bills for pubs, clubs and live music venues, published on 23 July 2026, if he will set out the evidential basis and methodology that 32,000 businesses will...
To ask the Chancellor of the Exchequer, with reference to the joint Number 10 press release entitled Burnham means business: PM slashes business rates bills for pubs, clubs and live music venues, published on 23 July 2026, if he will set out the evidential basis and methodology that 32,000 businesses will...
The 20% relief will be available for all pubs, social clubs, and all but the very largest live music venues. The vast majority of music venues are expected to benefit. The estimate that nearly 32,000 pubs, social clubs and live music venues will benefit is based on the number of properties in England which are classified by HMRC’s Valuation Office (VO) as pubs, social clubs and live music venues.
The Government will set out further details of the relief, including the treatment of the very largest venues, at the Budget.
The scope of the 20 per cent relief will broadly mirror the scope of the existing 15 per cent relief[1]. Eligible social clubs must be open to the general public and permit drinks to be purchased at a bar.
Social clubs are long-established community venues that bring people together, support local activities and provide an important social space in towns and villages across the country. This includes venues such as working men's clubs, ex-servicemen's clubs and other community membership clubs that are open to broad sections of the local community.
The 20 per cent relief will be awarded at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.
[1] https://www.gov.uk/government/news/pubs-and-live-music-venues-relief