Asked by: Baroness Sharp of Guildford (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government what are their estimates for the extra cost of supply teachers of HMRC’s proposals on not allowing staff engaged through agencies to claim tax relief on their travel and subsistence expenses.
Answered by Lord O'Neill of Gatley
No estimates have been made for the extra cost of supply teachers following restrictions to tax relief on travel and subsistence expenses for those working through employment intermediaries. The planned changes will put supply teachers employed through an intermediary on the same terms as other supply teachers, either contracted directly, or through an agency contract.
Asked by: Baroness Sharp of Guildford (Liberal Democrat - Life peer)
Question to the HM Treasury:
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.
Answered by 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.