To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his policies of extending financial support during the covid-19 outbreak by deferring for six months the introduction of planned tax changes to be enforced after 1 April 2020.

The Government has announced unprecedented support for public services, businesses and workers to protect against the current economic emergency. These steps are necessary to ensure that the country, economy and public finances are stronger in the longer term.

The Government has not announced a six-month deferral of tax changes planned to be enforced from 1 April 2020. However, as part of the additional support the Government is providing for businesses and individuals to deal with the economic impacts of COVID-19, changes to the off-payroll working rules have been delayed for one year from 6 April 2020 to 6 April 2021. The costing implications of the delay will be subject to scrutiny by the Office for Budget Responsibility, and will be published at the next fiscal event.