To ask the Chancellor of the Exchequer, if he will publish the estimate of the cost to the public purse, including on IT systems and support staff, of the decision to reintroduce the additional rate of income tax in the Autumn Statement 2022.

There was no cost incurred by the decision to reintroduce the additional rate of income tax in the Autumn Statement 2022.

HMRC did not implement the additional rate changes in their systems before the Autumn Statement 2022 so there was no cost involved with maintaining the additional rate at 45 per cent.