Share Option Scheme

Alan Simpson
To ask the Chancellor of the Exchequer (1) what the value of share options issued by UK-listed companies has been in each of the last five years;

(2) what the revenues raised from taxation on share options have been in each of the last five years.

Jane Kennedy
The information requested is not available. Estimates of the value of share options issued by UK-listed companies can be produced only at disproportionate cost. Tax revenues from share options cannot be distinguished from tax revenues from other sources of income and gains.