Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential (a) short-term and (b) long-term effect on seasonal workers in the offshore wind industry of the changes to IR35.

The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020.

HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform.