Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Culture, Media and Sport, what recent assessment has her Department made of the potential impact of employer National Insurance Contribution increases in the financial year 2025/2026 on a) the charity sector and b) neurorehabilitation service providing charities.

This government recognises the vital role that charitable organisations and community groups play in providing crucial support to families and individuals across the country. These organisations, as well as the wider voluntary, community and social enterprise (VCSE) sector, are integral to the Government’s vision for national renewal and delivery of the five national missions.

DCMS Ministers have met with representatives from the VCSE sector and are aware of their concerns about changes to National Insurance Contributions (NICs). We recognise the need to protect the smallest businesses and charities, which is why we more than doubled the Employment Allowance to £10,500, meaning that more than half of businesses (including charities) with NICs liabilities will either gain or see no change in 2025/26.

The UK continues to have one of the most generous charity tax regimes in the world. More than £6 billion in charitable reliefs were provided to charities, community amateur sports clubs and their donors last year.

In January 2025, NHS England published Standardising community health services which outlines the core community health services that integrated care boards (ICBs) should consider when planning services for their local population. Community rehabilitation for people with neurological conditions is named as one of the ICB-funded core components of community health services.