Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what was the total value of receipts from Class 4 National Insurance contributions in the most recent year for which figures are available.

The breakdown of National Insurance contributions (NICs) by class for Great Britain and Northern Ireland is provided by HM Revenue and Customs (HMRC) in “National Insurance Fund (NIF) Accounts”, available here (in the Notes to the Account):

https://www.gov.uk/government/publications/national-insurance-fund-accounts

The figures for tax year 2023 to 2024 will be published later this year. Note that the breakdown in the NIF accounts does not include the NHS allocation, paid over by HMRC to the NHS, though information on this allocation is included in the NIF Accounts.

Information on NICs can also be found in the “HMRC tax receipts and National Insurance contributions for the UK” statistical bulletin, available here:

HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk)

These include figures for NICs received through Self Assessment (including both Class 2 and Class 4). Receipts for 2023-24 are now available, but are provisional and will be updated later this year.