Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many (a) people and (b) businesses benefitted from each tax relief listed in HM Revenue and Custom's publication of 30 December 2016, entitled Minor Tax Expenditures and Structural Reliefs in (i) 2014-15 and (ii) 2015-16.

HM Revenue and Customs publishes statistics providing estimates of the cost of tax reliefs for 2012-13 to 2016-17 for principal and minor tax reliefs. Information on the number of people or businesses who claim these reliefs is not available for the full list of reliefs in these tables.

The bulletin that accompanies the tables has recently been extended to provide links to other statistical information on tax reliefs. In some cases this includes numbers of claimants, where this is currently available. This is available at:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/579690/Dec16_Reliefs_bulletin_Final.pdf