Structural tax reliefs
Statistics relating to structural tax reliefs.
Documents
Details
These statistics are part of the collection ‘Tax relief statistics’.
The tables on this page provide estimates of the revenue costs for some of the structural tax reliefs.
Where it has been possible, cost estimates are provided for the 6-year period between the 2018 to 2019 tax year and the 2022 to 2023 tax year. The figures for 2023 to 2024 are in all cases forecasts from previous years’ actual data.
Some structural reliefs where cost estimates are unavailable are listed separately.
These figures fall outside the scope of National Statistics.
Previous versions of statistics releases are available on the National Archives website.
Last updated 7 December 2023 + show all updates
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Update structural tax relief estimates for December 2023.
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Published structural tax relief statistics (January 2023)
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HMRC has announced that two errors have been identified in the Stamp Duty Land Tax relief estimates and claimant numbers included in the 2021 publication of tax relief statistics.
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Added the previously announced updated statistics for Multiple Dwellings Relief.
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Notifying users of updated information relating to Multiple Dwellings Relief and adding a link to the National Archives page for this release - old releases have now been removed.
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Uploaded new page and tables for the 'Estimated cost of tax reliefs publication December 2021' and updated details to pertain to the most recent bulletin.
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The bulletin and publication have been updated and include the latest available estimates.
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This publication has been updated and includes the latest available estimates.
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Updated bulletin document only.
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The bulletin and table have been updated to include 2018 to 2019 forecasts and the latest available outturns and forecast data for historical years.
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Tax Relief Statistics - Survey Response
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The table published on 23rd January has been revised because of a minor error, which has a small and limited impact to a couple of estimates. Specifically for the reduced rate of VAT on smoking cessation products, the reduced rate of VAT on women's sanitary products and the zero rate of VAT on cycle helmets in years 2016-17 and 2017-18, as they had estimates in the wrong order. This occurred due to a processing error and the revisions do not affect any other figures in the publication. Further Quality Assurance measures have been built in to avoid this reoccurring
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The tables have been updated with the latest available estimates for tax reliefs.
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The table has been updated to include the latest available data.
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The tables have been updated with the latest data following the Autumn Statement.
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The estimates in the table have been updated following the Autumn Statement.
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Latest data available
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First published.