Written questions

Immigration: Fees and Charges

Lords · Question HL8809 · Tabled 25 Jun 2025 · Treasury · Official record

Answered 8 Jul 2025

Question

Asked by Lord Blunkett

To ask His Majesty's Government what taxes are payable on immigration fees paid by employers on behalf of employees and their dependents, and whether they plan to review the level of such taxes.

Answer

Answered by Lord Livermore, 8 Jul 2025

If an employer pays for certain immigration fees on behalf of prospective or current employees, these costs could be liable to Income Tax and National Insurance Contributions for the employee as earnings or a benefit-in-kind. Whether tax is payable will d...