Question to the Department for Transport:

To ask the Secretary of State for Transport, what assessment he has made of the impact of IR35 changes on the number of drivers available to the haulage industry.

The off-payroll working rules (IR35) are designed to ensure individuals working like employees but through their own limited or personal service company, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.

This is not a new tax; the reform improves compliance with existing rules. Non-compliance with these rules was widespread and it is estimated that this would have cost the Exchequer £1.3 billion per year by 2023/24 if not addressed. The Government had delayed the introduction of the changes by a year to April 2021 in recognition of the impact of the COVID-19 pandemic.

We have no data on the impact on the number of HGV drivers.