Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the proposed National Insurance Contributions relief for employers in freeports employing people on salaries below £25,000, what steps the Government will take to ensure it has the power to prevent access to that support for any firms found to be abusing that relief by manipulating their employment practices, for example by dismissing staff specifically to benefit from it; which enforcement body will exercise those oversight powers; and what resources and powers will be allocated to that body to ensure it is able to discharge that function adequately.

The Government’s commitment to combatting abusive tax practices, such as avoidance and evasion, has been a key consideration throughout the design of the Freeports tax offer.

On top of existing HMRC powers to detect and pursue those who abuse the system, the Government intends to legislate for anti-avoidance provisions where employers are found to abuse this relief.