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Shares: Taxation

Question for Treasury

UIN 3396, tabled on 30 August 2024

To ask the Chancellor of the Exchequer, whether she has made an assessment of (a) the impact of share buybacks on economic inequality and (b) the potential impact of a targeted tax on this issue.

Answered on

9 September 2024

Share buybacks are already subject to taxation in the form of Stamp Taxes on Shares (STS), which raise important revenue – up to £4.4bn per year – that helps to fund our public services.

There are also rules in place to ensure that any returns that arise to shareholders as part of a buyback are treated consistently with the policies and principles that underpin the broader tax system.

The Government keeps all taxes under review.

Answered by

Treasury