Question to the HM Treasury:

To ask Her Majesty's Government whether Caledonian MacBrayne registered their sea-going employees in a company registered in Guernsey; and, if so, how much revenue was foregone by HMRC in employer's national insurance contributions.

The provision of ferry services in Scotland is a devolved matter, and CalMac Ferries Limited and its subsidiaries are companies wholly owned by the Scottish Government. HMRC cannot comment on the tax affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.