Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the increase in the rate of employers' National Insurance contributions on trends in the level of economic growth.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer; the economic impacts of the policy; and the impacts on individuals, businesses, civil society organisations and an overview of the equality impacts.

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out in detail their assessment of the impact of the policy on the economy and public finances.