Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to review the Trivial Benefit Allowance in advance of the Autumn Budget 2025.

There are a wide range of factors to take into consideration when introducing or widening a tax relief or exemption. These include how effective the exemption would be at achieving the policy intent, how targeted support would be and the cost.

The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.