Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 8 July (HL8809), whether (1) a certificate of sponsorship fee, and (2) an immigration skills charge, constitute a taxable benefit for employers in circumstances where those costs cannot be passed on to employees.

If an employer pays for a certificate of sponsorship fee and the immigration skills charge, as a result of sponsoring a worker from overseas, these costs could be liable to Income Tax. Whether tax is payable will depend on individual circumstances as tax exemptions may apply. For this reason, each circumstance will need to be considered on a case-by-case basis. The Government has no plans to change the tax treatment of immigration fees. However, all taxes are kept under review as part of the tax policymaking process.