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Supply Teachers: Tax Allowances

Question for HM Treasury

UIN HL4531, tabled on 11 December 2015

To ask Her Majesty’s Government what are their estimates for the extra cost of supply teachers of HMRC’s proposals on not allowing staff engaged through agencies to claim tax relief on their travel and subsistence expenses.

Answered on

23 December 2015

No estimates have been made for the extra cost of supply teachers following restrictions to tax relief on travel and subsistence expenses for those working through employment intermediaries. The planned changes will put supply teachers employed through an intermediary on the same terms as other supply teachers, either contracted directly, or through an agency contract.

Answered by

Treasury