Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effect on levels of self-employment in the construction industry of his proposed changes to tax relief for travel and subsistence.

The changes to tax relief for travel and subsistence only affect those who work through an employment intermediary. The Government’s assessment of the effects of the measure can be found in the Tax Information and Impact Note:

https://www.gov.uk/government/publications/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence

Further assessment can be found in the summary of responses to the consultation document published on this change: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/483389/Employment_Intermediaries_and_Tax_Relief_for_Travel_and_Subsistence_-_Summary_of_Responses__M7057_.pdf