Employment Allowance Tax Relief Evaluation

HMRC have commissioned IPSOS Mori to conduct an evaluation of the Employment Allowance Tax Relief. The overarching aim is to evaluate the impact of the EA tax relief to understand the impact of the relief, over a longer time period and including of some of the changes which have taken place over the lifetime of the tax relief. An evaluation containing both econometric and social research elements will help HMRC and HMT to further understand the effectiveness, impact and value for money of the relief.

The evaluation aims and objectives will be best met through a combination of the following elements; econometrics to identify the relief's benefits and research, both quantitative and qualitative elements, to understand the appropriateness and proportionality of the tax.