Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many businesses utilised the exemption provisions in Section 317 of the Income Tax (Earnings and Pensions) Act 2003 in the latest period for which information is available.

Information on the number of eligible individuals or businesses who use the exemption provisions under Section 317 is not collected as the provision of these benefits are not subject to income tax and National Insurance contributions.

However, the Government is committed to supporting the hospitality sector through other means, including business rates support worth £13.6 billion over the next five years.