Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of changes to employer National Insurance contributions on charities working in the social care and special education sectors; and what steps, if any, they are taking to reduce that impact.

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, and civil society organisations, as well as an overview of the equality impacts.

The Government is making available up to £3.7 billion of additional funding for social care authorities in 2025/26, which includes a £880 million increase in the Social Care Grant. This represents an increase to local government spending power of up to 6.8% in cash terms.

The Government increased funding for the core schools budget by £2.3 billion, increasing per pupil funding in real terms, in 2025-26. £1 billion of this funding will go towards supporting the special educational needs and disabilities (SEND) system.

The Government also provides support for charities via our tax regime, which is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.