Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many (a) people and (b) businesses received the annual investment allowance for income and corporation tax in (i) 2013-14 and (ii) 2014-15.

PQ 63121:

Corporation Tax

The number of incorporated businesses claiming Capital Allowances for Corporation Tax are as follows (rounded to the nearest 10,000):

2013-14: 940,000

2014-15: 960,000

Income Tax

The number of individuals/unincorporated businesses within the income tax self-assessment system claiming Capital Allowances are as follows (rounded to the nearest 10,000):

2013-14: 1,490,000

2014-15: 1,420,000

PQ 63125:

Corporation Tax

The number of incorporated businesses claiming the Annual Investment Allowance for Corporation Tax are as follows (rounded to the nearest 10,000):

2013-14: 610,000

2014-15: 650,000

Income Tax

The number of individuals/unincorporated businesses within the income tax self-assessment system claiming the Annual Investment Allowance are as follows (rounded to the nearest 10,000):

2013-14: 615,000

2014-15: 605,000

PQ 63129: Information is not held detailing how many people and businesses benefit from rollover relief for balancing charges on ships.

PQ 63133:

Corporation Tax

The number of incorporated businesses claiming the Business Premises Renovation Allowance for Corporation Tax are as follows (rounded to the nearest 50):

2013-14: 250

2014-15: 350

Income Tax

The number of individuals/unincorporated businesses within the income tax self-assessment system claiming the Business Premises Renovation Allowance are as follows (rounded to the nearest 50):

2013-14: 1,150

2014-15: 1,000

PQ 63147: In 2013-14 85 groups elected to use Tonnage Tax. Data is presented at a group level as companies elect into the Tonnage Tax scheme as a group of companies. 2014-15 data is currently unavailable and will only be made available from Autumn 2017.