Question to the Department for Transport:

To ask the Secretary of State for Transport, what discussions he has had with the Chancellor of the Exchequer on the impact of the introduction of IR35 on the number of HGV drivers; and if he will make a statement.

The IR35 off-payroll working rules ensure that individuals working like employees but through their own limited company, or other intermediary, pay broadly the same Income Tax and National Insurance contributions as individuals who are directly employed.

Non-compliance with these rules was widespread and would have cost the Exchequer an estimated £1.3 billion per year by 2023/24 if not addressed.

The Government delayed the introduction of the rules to April 2021 in response to the COVID-19 pandemic. HMRC will be providing support to organisations to enable compliance with the changes to the off-payroll working rules.