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First Aid

Volume 453: debated on Monday 20 November 2006

To ask the Chancellor of the Exchequer what assessment he has made of the effect on first aid trainers of recent changes in employment practice of training companies relating to the tax status of freelance trainers. (101016)

For the purposes of tax, there has been no recent change to the employment status of first aid trainers. There is no statutory definition of employment and self-employment for tax. A worker's status is determined by the terms and conditions under which they are engaged.