Abolition of 36 tax reliefs - ATT comments

The Association is pleased to have the opportunity to comment on this consultation.

The ATT comments, sent to HM Treasury on 26 August 2011, regarding their consultation on the abolition of 36 tax reliefs. Our submission plus the consultation document to which it refers are available here in Adobe (pdf) format.


The consultation asks for additional evidence on the impacts of removing the 36 reliefs, and what transtional arrangements might help to minimise the impact of the abolition. This follows the Budget 2011 announcement that 43 reliefs would be abolished (with 7 included in Finance Bill 2011 and the remaining 36 after a period of consultation – this consultation!).

The full list of 36 reliefs that are sought to be abolished are:

1 Payments to mariners to be disregarded for Class 1 NICs
2 Grants for giving up agricultural land
3 Pool betting duty payments related to safety improvements at football grounds or for the arts
4 Mineral royalties
5 Cycle to work days - provision of meals
6 Late night taxis
7 Luncheon vouchers
8 Pools payment for football ground improvements
9 Pools payment for support for games
10 Disregard for certain apprentices and students coming to the UK
11 Assistance in identifying lost or stolen credit cards
12 Nationalisation schemes (Stamp Duty)
13 Tax reserve certificates issued by HM Treasury
14 Payments of the benefit of family members
15 Class 1A - Exemption for prescribed general earnings
16 Class 4 - Allows deduction in next tax year of losses incurred in 89/90 or previous tax year where losses from income other than trade or profession or vocation
17 Deeply discounted securties - incidental expenses
18 Life assurance premium relief
19 Life assurance premiums paid by employers under E-FBRS
20 Capital allowances - flat conversion allowances
21 Capital allowances - safety at sports grounds
22 Certain leases granted by registered social landlords (Stamp Duty)
23 Disadvantaged area relief (Stamp Duty)
24 Exempt Instruments (Stamp Duty)
25 Partial relief for company acquisitions (Stamp Duty)
26 Shared ownership transactions (Stamp Duty)
27 Transfers to registered social landlords (Stamp Duty)
28 Visiting forces and allied headquarters (Stamp Duty)
29 Disadvantaged area relief (Stamp Duty Land Tax)
30 Angostura bitters
31 Black beer
32 Land remediation relief
33 Compensation for mis-sold pensions
34 Harbour authorities
35 Harbour reorganisation schemes
36 Transfers in relation to harbour reorganisation schemes

Technical Team

26 August 2011