Member

I turn now to the proposed new clauses tabled by the noble Baroness, Lady Kramer, and the noble Lord, Lord Bruce of Bennachie, which would require the Government to produce a report into the impact of the employer national insurance threshold on part-time staff, especially those who are lower paid or working fewer than 16 hours a week; and to produce an impact assessment of the effect of the Act on SMEs, hospitality, tourism and sectors relying on seasonal workers. The Government of course consider the impacts of all policies, including the changes to employer national insurance. Indeed, a detailed assessment of the policy, a tax information and impact note, has been published by HMRC. It includes impacts on the Exchequer; the economy; individuals, households and families; equalities; businesses, including civil society organisations; and details on monitoring and evaluation.