Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what social economic distributional analysis his Department has undertaken in relation to the effect on individual groups of the Enterprise Management Incentive Exemptions and Reliefs; and if he will place a copy of that analysis in the Library.

HMRC published a research report Evaluation of enterprise Management Scheme incentives in June 2018. This presents evidence on a number of economic and distributional issues.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/716544/EMI_report_Final.pdf

HMRC carefully considers the equality impacts of all decisions on those sharing protected characteristics as stipulated by the ‘Public Sector Equality Duty’, including gender, race and disability - in line with both its legal obligations and with its strong commitment to equality issues. An equality impact assessment was included in the Tax Information and Impacts Note (TIIN) published on 9 December 2015 which is published here:

http://webarchive.nationalarchives.gov.uk/20170525152716/https://www.gov.uk/government/publications/employee-share-schemes-simplification-of-the-rules/employee-share-schemes-simplification-of-the-rules