Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people received income tax relief as a result of their participation in (a) Save As You Earn and (b) Share Incentive Plan schemes in the 12 months year for which such data is available, by (i) basic rate income tax payers, (ii) higher income tax payers, (iii) additional rate of income tax payers and (iv) people who fell beneath the income tax threshold.

The Save As You Earn (SAYE) scheme and Share Incentive Plans (SIPs) are tax-advantaged employee share schemes offered by the Government.

Information on employees’ income tax band is not collected as part of SAYE or SIP returns. This information is therefore not readily available and could only be provided with disproportionate cost.

HMRC publishes annual statistics on participation in employee share schemes which are available here: https://www.gov.uk/government/collections/employee-share-schemes-statistics#national-statistics