Speeches

Baroness Sharp of Guildford – 2015 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Baroness Sharp of Guildford on 2015-12-11.

To ask Her Majesty’s Government what cross-Government estimates they have made in 2016–17 departmental budgets for the extra cost of agency and contract staff of HMRC’s proposals on not allowing staff employed through agencies or contractors to claim tax relief on their travel and subsistence expenses.

Lord O’Neill of Gatley

No cross-government estimates have been made for the extra cost of agency and contract staff in 2016-17 departmental budgets, following the restriction of tax relief on travel and subsistence for workers engaged through an employment intermediary.

The changes are aimed at ensuring the tax system provides no individuals or business with an unfair advantage by preventing temporary workers, who are employed through employment intermediaries, and their employers, from benefiting for relief for home-to-work travel and subsistence expenses. This relief is not generally available to other workers who are employed directly or through temporary work contracts.