Non-structural tax reliefs and objectives
A list of all non-structural tax reliefs available to taxpayers at November 2021 and the policy objective for each relief.
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This table lists tax reliefs categorised as non-structural, and the policy objective for each of those reliefs. Non-structural tax reliefs help or encourage particular types of individuals, activities or products in order to achieve economic or social objectives.
Within the document, the reliefs are grouped by tax head. Any new tax reliefs announced in the 2021 Autumn Budget have not been included as they will not have taken legal effect by the date of this publication.
The publication of this list of tax reliefs and objectives builds on the work HMRC has been doing to increase transparency in relation to tax reliefs through the publication of a wider range of statistical analysis - Tax relief statistics.