Answer from Hansard

The Parliamentary Under-Secretary of State for Scotland (Kirsty McNeill)

Properly funding public services and restoring economic stability requires difficult decisions on tax, which is why we are asking employers to contribute more. Stabilising the public finances is the only way to create the long-term stability in which businesses can thrive. The Government recognise the need to protect the smallest businesses, which is why we have more than doubled the employment allowance to £10,500, meaning that more than half of small businesses will either gain or be unaffected.