Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the potential impact of disguised employment practices in the hair and beauty sector on (a) VAT and (b) National Insurance revenue.

HMRC has not estimated the size of the disguised employment risk in this sector.

The Government is aware of concerns over the rent-a-chair model in the hair and beauty sector. When this model is operated properly, the Government considers it a legitimate working practice.