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.

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.