Deductions and reliefs
This information covers taxpayers only.
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These tables only cover individuals with some liability to tax.
As of 2023 to 2024, these statistics have been reclassified from National Statistics to National Accredited Statistics.
You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page.
Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.
Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
Updates to this page
Last updated 29 February 2024 + show all updates
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The publication has been updated with new information covering tax years 2020 to 2021 and 2021 to 2022.
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Latest table added: Deductions and reliefs: 2020 to 2021
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Data for 2019-20 tax year
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Data updated to include 2018 to 2019
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We have updated and republished the table for the tax year 2017 to 2018 following the identification of an error in the imputation process.
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Data updated to include 2017 to 2018
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Data updated to include 2016 to 2017
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Data updated to include 2015 to 2016
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Data updated to include 2014 to 2015
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Data updated to include 2013 to 2014
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Data updated to include 2012 to 2013
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Data updated to include 2011 to 2012
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First published.