Written Question·Treasury·UIN 111806
Employers' Contributions: Scotland
Tabled: 9 February 2026
Answered: 12 February 2026
Named DayQuestion
Dave Doogan
Scottish National Party — Angus and Perthshire Glens
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increases in employer National Insurance contributions on the recruitment of young workers in Scotland.
Answer
Dan TomlinsonA detailed assessment of the policy has been published by HMRC in their Tax Information and Impact Note. 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...
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