Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many claims were made for National Insurance tax relief under the Enterprise Management Scheme in 2018, what the average amount was of those claims; how many claims were made in each region; and what the average income was of the claimants.
HMRC publishes annual statistics on Employee Share Schemes which are available here: https://www.gov.uk/government/collections/employee-share-schemes-statistics#national-statistics
The latest data is for 2016-17 in which 7,000 employees exercised Enterprise Management Incentives options with an estimated cost of relief of National Insurance Contributions of £90m. The estimated average relief on National Insurance Contributions is therefore £13,000 per employee.
Information on employees’ region and income is not readily available as it is not collected as part of Enterprise Management Incentives returns. This information could only be calculated with disproportionate cost.