Non-structural tax relief statistics (January 2023)

Some tax reliefs are designed to help or encourage particular types of individuals, activities or products in order to achieve economic or social objectives. These are classified as ‘non-structural’ tax reliefs. This publication covers 36 of the reliefs costing more than £500 million in more detail, examining changes over time, against original forecasts (where possible) and relevant material in terms of distributional impacts and evaluation. This publication includes 10 single-year cost estimates for non-structural reliefs where cost information was previously unavailable. This publication includes estimates of the cost of the temporary COVID-19 reliefs, as well as the more permanent non-structural reliefs.