Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate he has made of the average annual change in tax relief for a person employed via an employment intermediary as a result of the Government's proposed changes to income tax relief for travel and subsistence.

I refer the honourable gentleman to the Tax Information and Impact Note published at https://www.gov.uk/government/publications/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence.