Moved by
Lord Davies of Oldham
1: After Clause 1, insert the following new Clause—
“Post implementation review
(1) Her Majesty’s Revenue and Customs must, after one year, prepare a post implementation review of the employment allowance which the Minister shall lay before Parliament.
(2) The review must consider—
(a) what impact the employment allowance has had on the number of jobs;
(b) what impact the employment allowance has had on wage levels;
(c) overall take up of the employment allowance;
(d) the geographical spread of businesses, charities and sports clubs taking up the employment allowance; and
(e) the effectiveness of Her Majesty’s Revenue and Customs’ strategy to promote the employment allowance.”