§ Dr. CableTo ask the Chancellor of the Exchequer what plans he has to review the 5 per cent. ceiling for tax exempt expenses under IR35. [13496]
§ Dawn PrimaroloService company workers affected by the service company legislation are entitled to all the same expenses as conventional employees. In addition to these expenses, service company workers are also entitled to a 5 per cent. flat rate reduction in recognition of the fact that there are costs associated with running a service company. We have no plans to review the level of this deduction.