Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has identified a disproportionate effect of Enterprise Management Incentives exemptions and reliefs with regard to gender and other protected characteristics under the Equality Act 2010.

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