Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if his Department will make an assessment of the potential merits of expanding the exemption provisions of Section 317 of the Income Tax (Earnings and Pensions) Act 2003 to cover local restaurants and businesses in close proximity to company premises.

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.