Non-structural tax reliefs
Estimated costs and unavailable costs of non-structural tax reliefs.
Documents
Details
皇冠体育appse statistics are part of the collection 鈥�Tax relief statistics鈥�.
皇冠体育app 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 2018 to 2019 tax year and the 2024 to 2025 tax year. 皇冠体育app figures for 2024 to 2025 are in all cases forecasts from previous years鈥� 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.
All versions of these statistics prior to January 2023 are available on the .
Updates to this page
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Updated non-structural tax relief estimates for December 2024.
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New cost estimates provided for tax reliefs where this information was previously unavailable.
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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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皇冠体育appse 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鈥� 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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皇冠体育app 'Non-structural tax reliefs - additional cost estimates' bulletin and tables have been updated.
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皇冠体育app 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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皇冠体育app table and bulletin have been updated with the latest estimates.
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皇冠体育app estimates for Marriage Allowance have been revised. 皇冠体育app rest of the estimates are unchanged.
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皇冠体育app 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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皇冠体育app 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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皇冠体育app bulletin and table have been updated to include the latest available data.
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皇冠体育app 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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皇冠体育app data for VCT and EIS has been corrected. 皇冠体育app 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.