Income Tax: Exemptions

Treasury written question – answered at on 21 June 2023.

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Photo of Paul Maynard Paul Maynard Conservative, Blackpool North and Cleveleys

To ask the Chancellor of the Exchequer, how many businesses utilised the exemption provisions in Section 317 of the Income Tax (Earnings and Pensions) Act 2003 in the latest period for which information is available.

Photo of Paul Maynard Paul Maynard Conservative, Blackpool North and Cleveleys

To ask the Chancellor of the Exchequer, if he will make an estimate of the number of home or remote working employees that are eligible for the subsidised meal schemes outlined in Section 317 of the Income Tax (Earnings and Pensions) Act 2003.

Photo of Paul Maynard Paul Maynard Conservative, Blackpool North and Cleveleys

To ask the Chancellor of the Exchequer, if his Department will make an assessment of the potential merits of expanding the exemption provisions of Section 317 of the Income Tax (Earnings and Pensions) Act 2003 to cover local restaurants and businesses in close proximity to company premises.

Photo of Victoria Atkins Victoria Atkins The Financial Secretary to the Treasury

Information on the number of eligible individuals or businesses who use the exemption provisions under Section 317 is not collected as the provision of these benefits are not subject to income tax and National Insurance contributions.

However, the Government is committed to supporting the hospitality sector through other means, including business rates support worth £13.6 billion over the next five years.

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