Question to the HM Treasury:

To ask His Majesty's Government what taxes are payable on immigration fees paid by employers on behalf of employees and their dependents, and whether they plan to review the level of such taxes.

If an employer pays for certain immigration fees on behalf of prospective or current employees, these costs could be liable to Income Tax and National Insurance Contributions for the employee as earnings or a benefit-in-kind.

Whether tax is payable will depend on individual circumstances as tax exemptions may apply. For this reason, each circumstance will need to be considered on a case-by-case basis.

The Government has no plans to change the tax treatment of immigration fees. However, all taxes are kept under review as part of the tax policymaking process.