Written Question·Treasury·UIN 15800
Employers' Contributions: Retail Trade
Tabled: 25 November 2024
Answered: 3 December 2024
Question
John Lamont
Conservative — Berwickshire, Roxburgh and Selkirk
To ask the Chancellor of the Exchequer, what assessment her Department of the potential impact of changes to employer national insurance contributions on Scotland’s retail sector.
Answer
James MurrayA Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November. The Government has protected the smallest businesses from the impact of the increase to Employer National Insurance by increasing the Employment ...
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