Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect on private sector (a) employment and (b) workforce structures of extending IR35 off-payroll tax rules to the private sector.

The Government has recently consulted on non-compliance with the off-payroll working rules in the private sector. The Government is carefully considering the responses received, and will issue its response in due course.

The impacts and effect on business will depend on the outcome of the consultation.