Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the impact of the implementation of IR35 on the number of drivers in the haulage industry.
The Tax Information and Impact Note published in March 2021 sets out expected impacts of the April 2021 reform of the off-payroll working rules: https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021.
The Government committed to commission independent research into the short-term impacts of the reform by October 2021 during the debate on the Finance Bill 2020. That research has now been commissioned, and the findings will be published once complete.