Supply Teachers: Tax Allowances

HM Treasury written question – answered on 26th May 2016.

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Photo of Dan Jarvis Dan Jarvis Labour, Barnsley Central

To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the potential effect on supply teachers of new restrictions on tax relief for travel and subsistence expenses for workers engaged through an employment intermediary.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

The changes to tax relief for travel and subsistence only affect those who work through an employment intermediary. 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.

The Government’s general assessment of the effects of the measure can be found in the Tax Information and Impact Note: https://www.gov.uk/government/publications/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence

The Government undertook detailed consultation on these proposals. Further assessment can be found in the summary of responses to the consultation document published on this change: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/483389/Employment_Intermediaries_and_Tax_Relief_for_Travel_and_Subsistence_-_Summary_of_Responses__M7057_.pdf

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