Found: following factorsŠand give them a long listŠis having a negative effect on their organisation, and employment

Found: this area and the opportunity to support businesses in their call for a simple and effective system of employment

Found: I am the head of taxation for employment taxation, Scottish taxes and the ICAS digital community.

Found: I am the head of taxation for employment taxation, Scottish taxes and the ICAS digital community.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of introducing an alternative tax arrangement for payments made by employers to help support their employees with increases in the cost of living.

Answered by Richard Fuller

The Government understands that people across the UK are worried about the cost of living, and has taken decisive action to get households and businesses through this winter and the next.

Introducing a tax relief on bonuses or discretionary payments could risk tax avoidance in circumstances where individuals are able to set artificially low contracted hours in order to benefit from additional tax-free payments.

The Government remains committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed. Tax reliefs are difficult to target in this way; they are of greatest benefit to those paying higher rates of tax while low-earning individuals benefit less or not at all.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what progress his Department has made on implementing the recommendation of the Taylor Review on ensuring that the taxation of labour is consistent across all employment forms.

Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport

The Government recognises that differences in tax treatment for individuals across employment forms can have a fiscal impact and affect how people and businesses choose to provide or take on labour.

Good progress has been made in ensuring different forms of labour are taxed more consistently by, for example, addressing non-compliance with the off-payroll working rules, also known as IR35, which are designed to ensure that individuals working like employees but through their own company, usually a personal service company, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.

The Government announced a 1.25 percentage point increase in all dividend tax rates alongside the Health and Social Care levy, to ensure that those with dividend income make a contribution on that income in line with the contribution made by employees and the self-employed on their earnings.

The Government continues to keep all aspect of the tax system under review and any decisions on future changes will be taken as part of future fiscal events and in the context of wider public finances.

Found: regulations I considered in this context included Environment Act 1995, Managing Public Money and relevant employment

Found: The national economy would be nefit from UK drug discovery processes through employment, taxation and

Found: Mrs Whites tone’s email that what Mr Merinson was really concerned about was not being caught by employment

Found: considered in this context included the Environment Act 2021, Managing Public Money, and relevant employment

Found: regulations I considered in this context included Environment Act 1995, Managing Public Money and relevant employment

Found: considered in this context included Government Resources and Accounts Act 2000, Managing Public Money, employment

Found: Trading Funds Act 1973, The Meteorological Office Trading Fund Order 1996, Managing Public Money and employment

Found: scheme expenditure, and where those laws have been transcribed into UK law following EU exit, and employment