Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what assessment she has made of the impact of the Health and Social Care Levy on working people claiming (a) universal credit, (b) working tax credit or (c) other benefits.

From April 2022 a National Insurance increase of 1.25 percentage points would only impact on earnings above around £800 a month. The lowest earners would not be affected.

Universal Credit and, where appropriate other benefits, normally take account of net earnings in determining the amount of benefit. A change in National Insurance contributions paid will impact net earnings and therefore the calculation of benefit entitlement. Tax Credits entitlement is calculated using gross earnings, the Health and Social Care Levy will not therefore affect the level of support paid to Working Tax Credit customers.