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Energy: Tax Allowances

Question for Treasury

UIN 102836, tabled on 5 December 2022

To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 November 2022 to Question 93499 on Energy: Taxation, what estimate he has made of the value of the tax reliefs allowed for.

Answered on

13 December 2022

Estimates of the cost of tax reliefs used by oil and gas companies under the Ring Fenced Corporation Tax (RFCT) and Petroleum Revenue Tax (PRT) regimes are published at tax relief statistics gov.uk (www.gov.uk). Future releases of these statistics will likely include estimates for first year capital allowances and the investment allowance for the new Energy Profits Levy, once outturn data is available. The estimates in these statistics do not take account of any behavioural effects that would result from removing the reliefs.

Answered by

Treasury