Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, pursuant to the Answer of 24 October 2018 to Question 183335, if he will make an assessment of the effect on NHS staffing levels of the IR35 tax changes.

As previously advised, all available evidence suggests that there has been no significant impact on the National Health Service of the IR35 changes. Recent HM Revenue and Custom research indicates that 58% of central public bodies have not had problems filling vacancies since the changes and 63% have not seen an increase in rates as a result.

NHS Improvement has confirmed that there has been no significant impact on the NHS of these changes and as such, we have not made a formal assessment of the effect of these changes on the NHS.

It should also be re-iterated that NHS Improvement continuously monitors the levels of staffing in NHS trusts to ensure they are able to prioritise patient care.