Finance Bill

There are reasons why it is difficult to isolate any tax impact from IR35, which no doubt we can explore, along with the hon. Lady’s points on schedule 3, in the Public Bill Committee. However, let me say that when we introduce the provisions we will closely monitor, and report on, how they work. If any revisions are required—I hope that they will not be—we will introduce them; we will explain, and consult on, any proposals, as we have done in respect of this scheme. It is important to recognise that workers will still be able to work flexibly. Many employment agencies—and in particular their representative body, the Recruitment and Employment Confederation—support the measures, because the agencies are being undermined by MSC providers that do not enforce the current rules properly. Workers can continue in MSCs as long as they pay the right level of tax and national insurance. That is the right approach.