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Details of taxpayers who receive more than €500,000 are published on the European Commission website.
HMRC has reminded agents that clients’ details are made available to the public if they receive tax reliefs that are state aids of more than €500 000.
The information is published on the European Commission website under EU transparency rules. The Finance Act 2016 permits the publication of specific information about businesses that are beneficiaries of state aid tax reliefs.
The following reliefs qualify as state aids:
- zero-emission goods vehicle allowance;
- enhanced capital allowances for enterprise zones;
- film tax relief;
- television tax reliefs;
- theatre relief;
- orchestra tax relief;
- relief for SMEs on the cost of research and development;
- vaccine research relief;
- reduced rate of climate change levy; and
- enterprise investment...
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