Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the role of tax incentives in boosting investment in small and mid-sized quoted companies.

This government is committed to supporting founders and innovative companies to start, scale, stay and list in the UK.

At Budget we increased the generosity of our enterprise tax reliefs, to support scaling companies raise finance and attract top talent, and committed to being a better customer to innovative businesses, through the use of advance market commitments and wider procurement reforms.

We have also increased the financial capacity of the British Business Bank, enabling them to invest £5 billion into scaling companies over this Parliament.

The Government also launched a Call for Evidence on Tax Support for Entrepreneurs, examining how the tax system supports investment in high growth companies and exploring potential options to go further. The consultation closed on 28 February 2026.

We have already delivered an ambitious set of reforms to make it easier for firms to list and stay on UK markets, and capital markets are a core pillar of the Financial Services Growth and Competitiveness Strategy, launched at Mansion House.

The UK is a hub for growth capital, with UK growth markets providing funding to growing companies from across the world. Over the last 10 years, over half of all capital raised on European growth markets was raised on AIM.

The government maintains a range of targeted tax reliefs for growth market shares, supporting capital raising for quoted companies, and investors in those shares. This supports growth in the broader UK economy.

Collectively these measures support companies access investment across their life cycle, alongside supporting access to government contracts and talent. We will monitor and evaluate the impact of these measures.