5 of the 22 non-structural reliefs with economic objectives evaluated since 2015 have been found to have limited impact - these reliefs cost £5.4 Billion in 2022-23. (Limited impact/ little effect defined as having limited effectiveness at increasing economic activity).

Remove Reliefs for these items:

1. Business Asset Rollover Relief
2. Business Asset Disposal Relief
3. Employment Allowance
4. Relief on Employer National Insurance Contributions (NICs) for apprentices under 25
5. Relief for employer NICs for employees under 21

The right tax reliefs are a catalyst for economic growth; the wrong ones are just a drain on our economy.