To ask the Chancellor of the Exchequer what research his Department has commissioned on the effect of the provisions on IR35 on the IT contractor sector in the last five years. (281694)

The intermediaries legislation also known as IR35 is not targeted at any particular occupation or business sector. It is anti avoidance legislation which prevents workers, who are providing their services under what would otherwise be considered employment terms, being able to pay less income tax and national insurance contributions (NICs) by providing their services through intermediaries, most commonly limited companies.

The legislation seeks to ensure that what is properly employment income is subject to income tax and NICs as such.