Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the tax yield was from IR35 legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.

Yield from IR35 compliance interventions up to 2013/14 for the UK is shown in the table below. Regional data is not produced by HM Revenue and Customs.

Year Yield

2009/10 £155K

2010/11 £219K

2011/12 £1.2M

2012/13 £1.1M

2013/14 £430K

In addition to the tax voluntarily paid through IR35, and the compliance revenue the cost to the Exchequer of not having the IR35 legislation would be around £520 million a year.