Written Question·Treasury·UIN 93882
Income Tax: Gratuities
Tabled: 24 November 2025
Answered: 2 December 2025
Question
Sorcha Eastwood
Alliance — Lagan Valley
To ask the Chancellor of the Exchequer, if her department will conduct an assessment into the feasibility of exempting tips from income tax.
Answer
Dan TomlinsonEmployees pay tax on all payments that reward them for the work they do. This includes wages, tips, gratuities, or any share of a service charge that they receive. Whether National Insurance contributions are due on tips depends on how tips are managed in...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 93882) →