Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many (a) people and (b) businesses received capital gains tax relief for the Venture Capital Trusts in (i) 2013-14 and (ii) 2014-15.
HM Revenue and Customs (HMRC) does not hold information on the number of people receiving capital gains tax (CGT) relief for Venture Capital Trusts and the Seed Enterprise Investment Scheme.
Estimates of the cost of the CGT relief element are published annually within the Principal and Minor tax reliefs statistics publications. The latest publications are available to view at: https://www.gov.uk/government/collections/tax-relief-statistics.