Question to the HM Treasury:

To ask the Chancellor of the Exchequer, a) how many tax reliefs have been formally evaluated by HM Revenue and Customs since publication of the Treasury Committee's report, Tax Reliefs, Twentieth Report of Session 2022–23 and b) which reliefs have been evaluated in that period.

Since 26^th July 2023 HMRC has published 17 evaluation reports on tax reliefs. These reports have covered the following relief areas:

• Enterprise Investment Scheme (EIS)
• Venture Capital Trusts (VCT)
• NIC relief for employees under 21 and apprentices under 25
• Seed Enterprise Investment Scheme (SEIS)
• Multiple Dwellings Relief (MDR)
• Enterprise Management Incentives (EMI)
• Rent-a-room relief
• Corporation Tax reliefs (including Research and Development Tax Reliefs and Patent Box)
• Cycle to work scheme
• Employee Ownership Trusts
• Oil and Gas First Year Capital Allowances for Plant and Machinery
• Capital Allowances (expenditure and claim process)
• Annual Investment Allowance (AIA)
• Employer NICs reliefs for veterans
• Employment Allowance
• Super-deduction
• Cultural reliefs