Member

I turn to the amendment tabled by the noble Baroness, Lady Sater, which seeks to prevent commencement of this Bill until an impact assessment is published for charities. The Government carefully consider the impacts of all policies, including the changes to employer national insurance. Indeed, as I have said previously and as we have debated on other groups today, an assessment of the policy has been published by HMRC in a tax information and impact note, including impacts on: the Exchequer; the economy; individuals, households and families; equalities; businesses, including civil society organisations; and details on monitoring and evaluation. The Government do not intend to publish any additional impact assessments. Delaying introduction of the Bill in this way would also have cost implications that would undermine the purpose of the Bill.