Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, for what reasons HM Revenue and Customs plans to change the sleep cab allowance for lorry drivers from April 2017; and if he will make a statement.

Finance Act 2015 introduced an exemption for general business expenses, to reduce reporting for employers when reimbursing actual costs. The legislation which took effect from April 2016 applies to all employers and brought in a statutory requirement to operate a checking system to ensure that employees are incurring allowable expenses. Employers in the haulage sector were allowed a further year to put checking systems in place.