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Publication Details

  • 2017 Tax Expenditure Statement
  • Published: 25 May 2017
  • Status: Current
  • Author: The Treasury
  • Responsible units: Tax Strategy
  • Copyright: © Crown Copyright
 

2017 Tax Expenditure Statement

Published 25 May 2017

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

b17-taxexpstmt.pdf (248 KB) pp. 1–17
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