I am submitting this request under the Freedom of Information Act 2000. This request relates to suppliers contracted by the Council to provide passenger transport services, including (but not limited to) SEN transport, school transport, adult social care transport, community transport, and any contracted taxi/minibus services. Please provide the following information:
1. IR35 Compliance Requirements
a) Does the Council require passenger transport suppliers to demonstrate IR35 compliance during tendering or contract award?
b) If yes, please provide copies of any policies, guidance, standard contract terms, or supplier instructions relating to IR35 compliance.
2. Monitoring and Audit
a) Does the Council carry out checks or audits to ensure that passenger transport suppliers are employing staff in compliance with IR35 legislation (i.e., that workers who should be classed as employees are not operating via personal invoices or self-employed arrangements)?
b) If such monitoring exists, please outline the process and frequency.
3. Concerns or Reports
a) Since 2018, has the Council received any concerns, complaints, whistleblowing reports, or alerts regarding passenger transport suppliers using staff who fall within IR35 but are not employed under PAYE?
b) If so, please provide: - The number of such reports, - A summary of the nature of concerns (no personal data required), - Whether any investigations took place and, if so, their outcomes.
4. Legal Position on Worker Status in Passenger Transport Please confirm the Council's current operational stance on:
a) The use of self-employed Passenger Assistants who provide support to children or vulnerable adults while on transport,
b) Whether suppliers are expected to employ such workers directly under PAYE to meet safeguarding, liability, and regulatory requirements.
5. Council Stance and Internal Understanding of IR35 Please provide any recorded information that outlines the Council's stance or operational understanding of IR35 compliance in relation to contracted suppliers. This should include, where held:
a) Internal staff guidance, briefing notes, presentations, training documents, or policy statements regarding IR35.
b) Instructions, evaluation guidance, or procurement criteria issued to Procurement or Passenger Transport staff regarding IR35.
c) Any written communications issued to transport suppliers referencing IR35 obligations or worker classification expectations.
6. Legal Duty to Assess Employment Status in the Supply Chain Under the Public Sector IR35 Off-Payroll Working Rules (April 2017), public authorities are required to assess employment status for tax purposes where services are supplied through intermediaries.
Please provide:
a) Any recorded information acknowledging or referencing this legal duty, including internal guidance, procurement instructions, policy documents, training materials, or briefing notes.
b) Any internal communications or memos identifying which department(s) or roles are responsible for ensuring IR35 compliance among passenger transport suppliers.
c) Any risk assessments, internal reviews, or compliance reports relating to this duty since April 2017.
I am not requesting personal data or legally privileged advice. I request only recorded operational information, as permitted under FOIA. If any part of this request may exceed the cost limit, please advise so I may refine the scope. I look forward to your response within 20 working days, as required.