PARLIAMENTARY WRITTEN QUESTION
Learning Disability: Taxation (26 October 2017)

To ask Mr Chancellor of the Exchequer, how many inspections HM Revenue and Customs has carried out in the learning disability providers sector in the last two years; and on what basis those inspections were carried out.

Asked by:
Mark Tami (Labour)

The Government is determined that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have been underpaid NMW should contact the Acas helpline on 0300 123 1100. HM Revenue and Customs (HMRC) review all complaints that are referred to them.

HM Treasury does not provide guidance on the rules relating to NMW. HMRC enforces NMW in line with the law and policy set out by the department for Business, Energy and Industrial Strategy (BEIS) which can be found at:

https://www.gov.uk/government/publications/calculating-the-minimum-wage

This includes guidance on when time spent asleep can be working time for NMW purposes.

HMRC closed 7 investigations in 2015/16 and closed a further 9 investigations in 2016/17 in relation to employers who have been recorded as providing learning disability services. HMRC opens investigations for a wide range of reasons, including in response to worker complaints, third party information and as a result of targeted enforcement.

Answered by:
Mel Stride (Conservative)
2 November 2017