Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes made to employer's National Insurance contributions at the Autumn Budget 2024 on agency workers under IR35.

The Government publishes Tax Information and Impact Notes (TIINs) for tax policy changes. TIINs give a clear explanation of the policy objective and an assessment of the impacts including on the Exchequer, individuals and families, businesses including civil society organisations and others. The TIIN for the employer NICs changes was published on 13 November 2024.