Written Question·Treasury·UIN 65516

Small Businesses: Employers' Contributions

Tabled: 7 July 2025
Answered: 15 July 2025

Question

Charlotte Cane

Liberal DemocratEly and East Cambridgeshire

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 on small and medium sized businesses.

Answer

James Murray
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on indi...

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