Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what information his Department holds on the number of people that received dividends of £5,000 or more in 2014.
At the Summer Budget 2015 the Chancellor announced that the dividend tax credit will be replaced by a new £5,000 tax-free dividend allowance from April 2016.
A tax information and impact note setting out expected impacts will be published alongside draft legislation prior to the changes being legislated in Finance Bill 2016.