Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to the report published by the NAO in April 2014, entitled the exchequer departments - tax relief, whether his Department has increased the use of sunset clauses when instituting new forms of tax relief.

This information is not held in the form requested. The Government’s approach is to consider in each case whether a sunset clause for a tax relief is justified.

A sunset clause will normally not be justified for structural reliefs which are necessary to the continued operation of the tax system, or if there is a risk that a time-limited relief will distort taxpayer behaviour.