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Publication Details

  • 2016 Tax Expenditure Statement
  • Published: 26 May 2016
  • Status: Current
  • Author: The Treasury
  • Responsible units: Tax Strategy
  • Copyright: © Crown Copyright
  • Hard copy: Available in Adobe PDF and HTML formats only.
 

2016 Tax Expenditure Statement

Published 26 May 2016

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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Introduction

Changes from Previous Statements

What is a Tax Expenditure?

Current Tax Expenditures

Quantification Methods

b16-taxexpstmt.pdf (183 KB) pp. 1–15
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