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Publication Details

  • 2014 Tax Expenditure Statement
  • Published: 15 May 2014
  • Status: Current
  • Author: The Treasury
  • Responsible units: Tax Strategy
  • Copyright: © Crown Copyright

2014 Tax Expenditure Statement

Published 15 May 2014

The purpose of this statement is to provide additional transparency around policy motivated 'expenditures' made through the tax system. Tax expenditures take the form of an exemption, allowance, preferential tax rate, deferral or offset that reduce a tax obligation to achieve a specific policy objective.

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Changes from Previous Statements

What Is a Tax Expenditure?

Current Tax Expenditures

Tax Expenditures Categorisation

b14-taxexpstmt.pdf (155 KB) pp. 1–11
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