Question to the HM Treasury:

To ask Her Majesty’s Government what are their estimates for the extra cost of supply teachers of HMRC’s proposals on not allowing staff engaged through agencies to claim tax relief on their travel and subsistence expenses.

No estimates have been made for the extra cost of supply teachers following restrictions to tax relief on travel and subsistence expenses for those working through employment intermediaries. The planned changes will put supply teachers employed through an intermediary on the same terms as other supply teachers, either contracted directly, or through an agency contract.