1 Horse Guards Road,
Information Rights Unit
London.
SW1A 2HQ
Tel: 020 7270 4558
Fax: 020 7451 4861
[HM Treasury request email]
Gareth Lewis
www.hm-treasury.gov.uk
By email:
Our refs:
9/85
[FOI #7170 email]
Email/16030/2009
20th February 2009
Dear Mr. Lewis,
Thank you for your enquiry dated 30th January 2009 asking for information under the
Freedom of Information (FoI) Act 2000.
You asked for:
… the amount of tax relief provided by the UK Government to employers/
employees in the form of tax free benefits and NIC given for the parking of private
cars "at or near the place of work" as set out under Section 197A ICTA 1988
2. We have understood your enquiry to be for, whichever years the data is
available, the amount of tax relief provided by the UK Government.
3. Before answering your Freedom of Information requests, I would like to provide
some additional explanation and background, which I think may prove to be helpful.
Your request relates to the United Kingdom’s taxation of employer provided benefits.
HM Revenue and Customs (Inland Revenue prior to 18th April 2005) administers this
through the United Kingdom’s Income Tax system.
4. The employer’s provision of parking space for employees
’ private cars has been
specifically excluded from the scope of taxation for policy reasons.
5. The reason that this Government has chosen to maintain the exclusion from tax
of an employer’s provision of employee car parking, is due to its decision to instead
give local government the power to introduce workplace parking levy schemes.
Local government, as local traffic authorities, was given this power through the
Transport Act 2000. Nottingham City Council intends to introduce such a scheme
from 2010.
6. In order to calculate the amount of tax relief (i.e. value of the tax foregone), a
valuation of the tax benefit, were the exclusions not in effect, would be required. I
can indicate that after a search of our information, the Treasury does not hold such
evaluations. This is because the exclusions from tax continue to support policy aims.
7. The FoI Act establishes a legal process and under the Act, the Treasury can only
answer in regard to information held by the Treasury. As indicated above, HM
Revenue and Customs is responsible for administering income taxes in the United
Kingdom and so, they may have made such assessments. If you would like to
submit a request for information under the terms of the Freedom of Information Act to
HMRC, you can do so by using their on-line application.
http://www.hmrc.gov.uk/about/foi.htm
http://www.hmrc.gov.uk/freedom/make-info.htm
Alternatively you can write to the Freedom of Information Unit at the following
address:
Freedom of Information Unit
Room BP5001
Dunstanburgh House
Longbenton
Newcastle upon Tyne
NE98 1ZZ
8. If you have any queries about this letter, please contact us at the email account
given in the header to this letter. It would help us, if you could remember to quote
the IRU reference number (also in the header) in any future communications.
Yours sincerely,
Information Rights Unit
On behalf of HM Treasury
Your right to complain under the Freedom of Information Act 2000
If you are not happy with this reply, you may request a review by writing to HM Treasury, Information Rights Unit,
2/S2, 1 Horse Guards Road, London SW1A 2HQ. Email public.enquiries@hm -treasury.gov.uk.
Any review request must be made within 2 months of the date of this letter.
It would assist our review if you set out which aspects of the reply concern you and why you are dissatisfied.
If you are not content with the outcome of your complaint, you may apply directly to the Information Commissioner for
a decision. Generally, the ICO cannot make a decision unless you have exhausted the complaints procedure
provided by the Treasury. The Information Commissioner can be contacted at: The Information Commissioner’s
Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.
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