Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 5 March 2018 to Questions 130023, 130025, 130026, 130027, 130028, 130029 and 130030, what figure his Department uses for tax reliefs to estimate the cost to the Exchequer is negligible.

In the “Estimated cost of minor tax reliefs” publication, figures are rounded to the nearest £5 million. Costs of less than £3 million are considered negligible for the figures used to answer Questions 130023, 130025, 130026, 130027, 130028, 130029 and 130030.

The “Estimated cost of minor tax reliefs” publication can be accessed using the following link:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/689452/Dec_17_Minor_Reliefs_Final_Revised.pdf