Non-structural tax reliefs
Estimated costs and unavailable costs of non-structural tax reliefs.
Documents
Details
HMRC identified a minor error around National Insurance reliefs in the non-structural tax reliefs publication.
On 16 January 2024, HMRC published revised statistics for the number of claimants benefitting from the relief on employer National Insurance contributions for veterans in 2022-23 and the number of claimants benefitting from the relief on employer National Insurance contributions for freeport employees in 2022-23.
The full announcements can be found on Schedule of updates and announcements for HMRC’s statistics.
These statistics are part of the collection ‘Tax relief statistics’.
The tables on this page provide estimates of the revenue costs for some of the non-structural tax reliefs.
Where it has been possible, cost estimates are provided for the 6-year period between the 2017 to 2018 tax year and the 2023 to 2024 tax year. The figures for 2023 to 2024 are in all cases forecasts from previous years’ actual data.
For some of the non-structural tax reliefs, cost estimates are for a single year only.
For non-structural tax reliefs where it has not been currently possible to provide a cost estimate, these are listed separately.
Previous versions of statistics releases are available on the National Archives website.
Last updated 17 January 2024 + show all updates
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HMRC identified a minor error around National Insurance reliefs in the non-structural tax reliefs publication. On 16 January 2024, HMRC published revised statistics for the number of claimants benefitting from the relief on employer National Insurance contributions for veterans in 2022-23 and the number of claimants benefitting from the relief on employer National Insurance contributions for freeport employees in 2022-23.
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Updated non-structural tax relief estimates for December 2023.
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These statistics are being republished to correct the estimates for the First Time Buyers' Relief cost and number of claimants for tax years 2020 to 2021 and 2021 to 2022.
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Latest non-structural tax reliefs statistics for May 2023.
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HM Revenue and Customs has announced an analytical error affecting published statistics for First Time Buyers’ Relief values and claimant numbers in financial year 2020 to 2021 and financial year 2021 to 2022 in the 2023 publication of non-structural tax relief statistics. This error did not impact tax liabilities or payments received by HMRC.
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Published non-structural tax relief statistics (January 2023)
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HMRC has announced that two errors have been identified in the Stamp Duty Land Tax relief estimates and claimant numbers included in the 2021 publication of tax relief statistics.
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Added a link to the National Archives page for this release - old releases have been removed.
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Added bulletin and download table for May 27 2022 release
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Added bulletin, updated page details and attachments.
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The 'Non-structural tax reliefs - additional cost estimates' bulletin and tables have been updated.
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The table and bulletin have been updated with the latest estimates.
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New 'Non-structural tax reliefs - additional cost estimates' bulletin and tables have been added.
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The table and bulletin have been updated with the latest estimates.
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The estimates for Marriage Allowance have been revised. The rest of the estimates are unchanged.
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The bulletin and tables have been updated to include 2018 to 2019 forecasts as well as the latest available outturns and forecast data for historical years.
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Tax Relief Statistics - Survey Response
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The tables have been updated to include the latest available estimates for reliefs.
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Amended title to 'Principal tax reliefs'
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The bulletin and table have been updated to include the latest available data.
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The table has been updated with the latest data following the Autumn Statement.
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Updated 31 December 2014 - latest data now available.
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The data for VCT and EIS has been corrected. The figures had previously been transposed: EIS figures are shown for VCT and vice-versa.
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Latest data now available
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First published.