Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 March 2022 to Question 134097 on Health and Social Care Levy and National Insurance Contributions, what recent estimate he has made of the cost to HMRC of (a) the introduction of the Health and Social Care Levy from April 2023, (b) the transitional increase to the main and additional rates of National Insurance contributions in 2022-23, (c) the reversal of that transitional increase and (d) the cancellation of the Levy arising from (i) changes to HMRC’s IT systems and (ii) extra staff to support customers and ensure compliance with the new system.

I refer the Honourable Member to the response given on 31 October 2022 to Question 72470 and 72471.

The costs of introducing the transitional increases to National Insurance rates from the start of the 2022-23 tax year were included in the same project that was delivering the Health and Social Care Levy.