Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of simplifying tax rules to support subcontract use in the transport industry.

To maintain consistency and fairness across the tax system, subcontractors in the transport industry are subject to the same general tax rules as workers in other industries.

The Government keeps all parts of the tax system under review.

The Government has introduced a wider package of support worth billions to help businesses, including subcontractors, through the coronavirus period, which includes extensions to the furlough scheme; extensions to the COVID-19 loan schemes; grant support; enhanced Time to Pay for taxes; and VAT deferrals.