Baroness Stedman-Scott

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 individuals, businesses, and civil society organisations, as well as an overview of the equality impacts. A full Impact Assessment on NMW was published and received a Green ‘fit for purpose’ from the Regulatory Policy Committee on Tuesday 4 February 2025.

The Government will protect the smallest businesses by increasing the Employment Allowance to £10,500. This means that this year, 865,000 employers will pay no NICs at all, more than half of employers see no change or gain overall from this package and employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.

The Hospitality Sector Council and the Retail Sector Council continue to consider key issues and opportunities, including employment and how to encourage growth across both sectors.

The original date for final reporting was the end of August 2024. However, the review is ongoing to ensure that all stakeholders have been properly engaged, and to ensure the complex topics within the report are appropriately considered.

Upon final receipt of the full report, the government will consider next steps, including publication.

The Relationships Education, Relationships and Sex Education (RSE) and Health Education consultation received over 143,000 responses. These are currently being analysed and the findings, including analytics about the respondents, will be published once my right hon. Friend, the Secretary of State for Education has had an opportunity to look at them carefully, alongside discussing with stakeholders and considering the relevant evidence, including the Cass Review which has since been published, before setting out next steps.

The consultation did not ask respondents to disclose the organisation they represent, and responses from organisations were only categorised by type, such as school, local authority, union or charity so we are unable to provide a comprehensive list.

The new State Pension, introduced in 2016, addresses historically poorer outcomes for women, low earners and self-employed people. This means, on average, women on the new State Pension are receiving almost £20 more per week than those on the pre-2016 system. That is around 98% of the amount received by men (the average for women under the pre-2016 system is 86%).

There are a wide range of National Insurance credits available to support a diverse range of people to build up entitlement to a State Pension, including credits linked to the provision of care for children (under 12).

Automatic Enrolment has succeeded in transforming workplace pension participation rates, in particular for women. We have seen participation rates amongst eligible women in the private sector now equal with those for men.

However, significant gaps remain, both in terms of pension participation and wealth. That is why we revived the Pension Commission, to consider what is required in the long term to deliver a pensions framework that is stronger, fairer and more sustainable. This will include exploring how to improve retirement outcomes, including for women, and those on the lowest incomes and at the greatest risk of poverty or under-saving.

The Government has reviewed the PWC Youth Employment Index report. With 1 in 8 young people not in education, employment or training (NEET), the number of young people who are NEET has been rising too long. At Budget, we announced more than £1.5 billion of investment over the next three years, funding £820m for the Youth Guarantee to support young people to earn or learn, and an additional £725 million for the Growth and Skills Levy.

Through the expanded Youth Guarantee, young people aged 16-24 across Great Britain are set to benefit from further support into employment and learning. The details of that support are:

Support to find a job: For young people on Universal Credit who are looking for work, we are introducing a new Youth Guarantee Gateway, which over the next three years will offer nearly 900,000 16–24-year-olds a dedicated session, followed by four weeks of additional intensive support with a Work Coach. This new support will identify specific work, training, or learning opportunities locally for each young person and ensure they are supported to take those up.

Further Expanding Youth Hubs: We are establishing Youth Hubs in over 360 locations so that all young people – including those not on benefits – can access opportunities and wider support in every local area of Great Britain. Youth Hubs will bring together partners from health, skills and the voluntary sector, working closely with Mayors and local authorities to deliver joined-up community-based support.

Creating c300,000 opportunities for workplace experience and training: We will create up to 150,000 additional work experience placements and up to 145,000 additional bespoke training opportunities designed in partnership with employers, including the number of our Sector-based Work Academy Programmes (SWAPs). At the end of each SWAP, employers offer a guaranteed job interview to participants.

Guaranteeing jobs: For long-term unemployed 18–21-year-olds on Universal Credit, the Jobs Guarantee scheme will provide six months of paid employment. This will reach around 55,000 young people over the next three years

Preventing young people from becoming NEET: We are making it easier to identify young people who need support, by investing in better NEETs data sharing, further education attendance monitoring, and new risk of NEET data tools giving local areas more accurate insights to target support where it's needed most. We are also investing in work experience opportunities for young people at particular risk of becoming NEET, focused on pupils in state-funded Alternative Provision settings, (education provided outside mainstream or special schools for children who cannot attend a regular school—often due to exclusion, health needs, or other circumstances).

This builds on measures announced in the Post-16 Education and Skills White Paper earlier this autumn. To make sure young people move smoothly from school into post-16 education or training, we are working with schools to improve support for transitions and piloting automatic enrolment at Further Education providers for those without a confirmed place. This will make it easier for young people to stay on in education and succeed later in life.

The Government has reviewed the PWC Youth Employment Index report. With 1 in 8 young people not in education, employment or training (NEET), the number of young people who are NEET has been rising too long. At Budget, we announced more than £1.5 billion of investment over the next three years, funding £820m for the Youth Guarantee to support young people to earn or learn, and an additional £725 million for the Growth and Skills Levy.

Through the expanded Youth Guarantee, young people aged 16-24 across Great Britain are set to benefit from further support into employment and learning. The details of that support are:

Support to find a job: For young people on Universal Credit who are looking for work, we are introducing a new Youth Guarantee Gateway, which over the next three years will offer nearly 900,000 16–24-year-olds a dedicated session, followed by four weeks of additional intensive support with a Work Coach. This new support will identify specific work, training, or learning opportunities locally for each young person and ensure they are supported to take those up.

Further Expanding Youth Hubs: We are establishing Youth Hubs in over 360 locations so that all young people – including those not on benefits – can access opportunities and wider support in every local area of Great Britain. Youth Hubs will bring together partners from health, skills and the voluntary sector, working closely with Mayors and local authorities to deliver joined-up community-based support.

Creating c300,000 opportunities for workplace experience and training: We will create up to 150,000 additional work experience placements and up to 145,000 additional bespoke training opportunities designed in partnership with employers, including the number of our Sector-based Work Academy Programmes (SWAPs). At the end of each SWAP, employers offer a guaranteed job interview to participants.

Guaranteeing jobs: For long-term unemployed 18–21-year-olds on Universal Credit, the Jobs Guarantee scheme will provide six months of paid employment. This will reach around 55,000 young people over the next three years

Preventing young people from becoming NEET: We are making it easier to identify young people who need support, by investing in better NEETs data sharing, further education attendance monitoring, and new risk of NEET data tools giving local areas more accurate insights to target support where it's needed most. We are also investing in work experience opportunities for young people at particular risk of becoming NEET, focused on pupils in state-funded Alternative Provision settings, (education provided outside mainstream or special schools for children who cannot attend a regular school—often due to exclusion, health needs, or other circumstances).

This builds on measures announced in the Post-16 Education and Skills White Paper earlier this autumn. To make sure young people move smoothly from school into post-16 education or training, we are working with schools to improve support for transitions and piloting automatic enrolment at Further Education providers for those without a confirmed place. This will make it easier for young people to stay on in education and succeed later in life.

The Government has reviewed the PWC Youth Employment Index report. With 1 in 8 young people not in education, employment or training (NEET), the number of young people who are NEET has been rising too long. At Budget, we announced more than £1.5 billion of investment over the next three years, funding £820m for the Youth Guarantee to support young people to earn or learn, and an additional £725 million for the Growth and Skills Levy.

Through the expanded Youth Guarantee, young people aged 16-24 across Great Britain are set to benefit from further support into employment and learning. The details of that support are:

Support to find a job: For young people on Universal Credit who are looking for work, we are introducing a new Youth Guarantee Gateway, which over the next three years will offer nearly 900,000 16–24-year-olds a dedicated session, followed by four weeks of additional intensive support with a Work Coach. This new support will identify specific work, training, or learning opportunities locally for each young person and ensure they are supported to take those up.

Further Expanding Youth Hubs: We are establishing Youth Hubs in over 360 locations so that all young people – including those not on benefits – can access opportunities and wider support in every local area of Great Britain. Youth Hubs will bring together partners from health, skills and the voluntary sector, working closely with Mayors and local authorities to deliver joined-up community-based support.

Creating c300,000 opportunities for workplace experience and training: We will create up to 150,000 additional work experience placements and up to 145,000 additional bespoke training opportunities designed in partnership with employers, including the number of our Sector-based Work Academy Programmes (SWAPs). At the end of each SWAP, employers offer a guaranteed job interview to participants.

Guaranteeing jobs: For long-term unemployed 18–21-year-olds on Universal Credit, the Jobs Guarantee scheme will provide six months of paid employment. This will reach around 55,000 young people over the next three years

Preventing young people from becoming NEET: We are making it easier to identify young people who need support, by investing in better NEETs data sharing, further education attendance monitoring, and new risk of NEET data tools giving local areas more accurate insights to target support where it's needed most. We are also investing in work experience opportunities for young people at particular risk of becoming NEET, focused on pupils in state-funded Alternative Provision settings, (education provided outside mainstream or special schools for children who cannot attend a regular school—often due to exclusion, health needs, or other circumstances).

This builds on measures announced in the Post-16 Education and Skills White Paper earlier this autumn. To make sure young people move smoothly from school into post-16 education or training, we are working with schools to improve support for transitions and piloting automatic enrolment at Further Education providers for those without a confirmed place. This will make it easier for young people to stay on in education and succeed later in life.

Economic growth is the Government’s first mission: creating good jobs, raising living standards and improving public services. We are committed to ensuring that there is a vibrant and diverse labour market in the UK which offers good jobs for graduates and new labour market entrants. As part of our plan to Get Britain Working, we committed to reforming our public employment service through building a Jobs and Careers Service and as set out to the House of Commons on 8 December 2025, the Work and Pensions Secretary announced the expansion of our Youth Guarantee.

The Post-16 Education and Skills White Paper, published in October 2025, outlined our plan to deliver the skilled workforce our economy needs and provides graduate focused reforms that will ensure graduates have pathways into priority sectors with real labour market demand. The reforms include more flexible opportunities for graduates to retrain or upskill, more provision for blended learning and employer aligned courses and regionally expanded training aligned to priority sectors, delivered through Skills England and Strategic Authorities. Graduates in areas like digital, engineering, defence, and construction will benefit from more tailored pathways and employer partnerships.

The Government and the National Health Service know the importance of using accurate and factual language in relation to biological sex as part of health communications. The Department’s longstanding position is that health information should be as clear as possible, and that language should be used that appropriately reflects sex as defined as a protected characteristic in the Equality Act 2010.

National Health Service trusts should be working to address inequalities to ensure the best possible outcomes for all patients, as well as tackling the abuse and discrimination that some NHS staff face in the workplace. Local NHS leaders are best placed to take an evidence-based approach to how they approach this challenge and resource this work.

The National Health Service has many longstanding Information Standards and IT systems which already include patient stated gender and gender identity data items, alongside phenotypic sex classification where required. These include the Personal Demographic Service and data sets such as the Mental Health Minimum Data Set and Commissioning Data Sets.

The Professional Records Standards Body (PRSB) has adopted the existing approved NHS Information Standards, rather than the NHS adopting the PRSB standards. Work is currently underway in response to the Sullivan Report and other clinical safety risks, to better define and separate sex and gender data items within the NHS Information Standards and systems area. The PRSB is engaged on this work and will align with such changes to Information Standards.

NHS England previously commissioned the PRSB to support the development of data standards that enable consistent and safe sharing of clinical and demographic information.

On the Core Information Standard, NHS England worked with the PRSB to define a minimum dataset for the exchange of key information between care settings. This standard was published and is available on the PRSB website, although it is not in itself a formal information standard.

On clinical information needed for direct care related to person characteristics and definitions for the NHS data model, the PRSB was commissioned to conduct discovery work with a wide range of clinicians from all specialties. These included Royal Colleges, patient-representative groups, and third sector bodies, which were engaged on the data items required for clinical care which relate to Sex and Gender Reassignment, as well as other provisions within the Equality Act such as ethnicity, sexual orientation, religion and philosophical belief, age, and disability.

NHS England has not engaged with the PRSB on the Unified Information Standard for Protected Characteristics (UISPC). This relates specifically to recording of data related to Protected Characteristics under the Equality Act 2010, to enable the NHS to monitor compliance with the Public Sector Equality Duty and address known health inequalities.

Once the UISPC report recommendations are made to the Department, Ministers will review and consider next steps, including how best to consult more widely.

The National Health Service has many longstanding Information Standards and IT systems which already include patient stated gender and gender identity data items, alongside phenotypic sex classification where required. These include the Personal Demographic Service and data sets such as the Mental Health Minimum Data Set and Commissioning Data Sets.

The Professional Records Standards Body (PRSB) has adopted the existing approved NHS Information Standards, rather than the NHS adopting the PRSB standards. Work is currently underway in response to the Sullivan Report and other clinical safety risks, to better define and separate sex and gender data items within the NHS Information Standards and systems area. The PRSB is engaged on this work and will align with such changes to Information Standards.

NHS England previously commissioned the PRSB to support the development of data standards that enable consistent and safe sharing of clinical and demographic information.

On the Core Information Standard, NHS England worked with the PRSB to define a minimum dataset for the exchange of key information between care settings. This standard was published and is available on the PRSB website, although it is not in itself a formal information standard.

On clinical information needed for direct care related to person characteristics and definitions for the NHS data model, the PRSB was commissioned to conduct discovery work with a wide range of clinicians from all specialties. These included Royal Colleges, patient-representative groups, and third sector bodies, which were engaged on the data items required for clinical care which relate to Sex and Gender Reassignment, as well as other provisions within the Equality Act such as ethnicity, sexual orientation, religion and philosophical belief, age, and disability.

NHS England has not engaged with the PRSB on the Unified Information Standard for Protected Characteristics (UISPC). This relates specifically to recording of data related to Protected Characteristics under the Equality Act 2010, to enable the NHS to monitor compliance with the Public Sector Equality Duty and address known health inequalities.

Once the UISPC report recommendations are made to the Department, Ministers will review and consider next steps, including how best to consult more widely.

The National Health Service has many longstanding Information Standards and IT systems which already include patient stated gender and gender identity data items, alongside phenotypic sex classification where required. These include the Personal Demographic Service and data sets such as the Mental Health Minimum Data Set and Commissioning Data Sets.

The Professional Records Standards Body (PRSB) has adopted the existing approved NHS Information Standards, rather than the NHS adopting the PRSB standards. Work is currently underway in response to the Sullivan Report and other clinical safety risks, to better define and separate sex and gender data items within the NHS Information Standards and systems area. The PRSB is engaged on this work and will align with such changes to Information Standards.

NHS England previously commissioned the PRSB to support the development of data standards that enable consistent and safe sharing of clinical and demographic information.

On the Core Information Standard, NHS England worked with the PRSB to define a minimum dataset for the exchange of key information between care settings. This standard was published and is available on the PRSB website, although it is not in itself a formal information standard.

On clinical information needed for direct care related to person characteristics and definitions for the NHS data model, the PRSB was commissioned to conduct discovery work with a wide range of clinicians from all specialties. These included Royal Colleges, patient-representative groups, and third sector bodies, which were engaged on the data items required for clinical care which relate to Sex and Gender Reassignment, as well as other provisions within the Equality Act such as ethnicity, sexual orientation, religion and philosophical belief, age, and disability.

NHS England has not engaged with the PRSB on the Unified Information Standard for Protected Characteristics (UISPC). This relates specifically to recording of data related to Protected Characteristics under the Equality Act 2010, to enable the NHS to monitor compliance with the Public Sector Equality Duty and address known health inequalities.

Once the UISPC report recommendations are made to the Department, Ministers will review and consider next steps, including how best to consult more widely.

In 2024, to mark Bisexual Awareness Week, the FCDO flew two bisexual flags within the grounds of its London headquarters. These flags were purchased in 2021 for £285.93 each to commemorate the 30th anniversary of the lifting of the ban on LGBT+ people serving in the Diplomatic Service. The then Permanent Under Secretary of the FCDO approved the flying of the flags on the internal courtyard flag poles.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The TIIN sets out the impact on employees and employers and is available here: https://www.gov.uk/government/publications/salary-sacrifice-reform-for-pension-contributions-effective-from-6-april-2029/salary-sacrifice-reform-for-pension-contributions

As set out in the TIIN, men are more likely to be using pensions salary sacrifice than women – 59% of pensions salary sacrifice users are men.

The cap protects 65% of women using salary sacrifice for their pensions contributions, compared to 50% of men.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The TIIN sets out the impact on employees and employers and is available here: https://www.gov.uk/government/publications/salary-sacrifice-reform-for-pension-contributions-effective-from-6-april-2029/salary-sacrifice-reform-for-pension-contributions

As set out in the TIIN, men are more likely to be using pensions salary sacrifice than women – 59% of pensions salary sacrifice users are men.

The cap protects 65% of women using salary sacrifice for their pensions contributions, compared to 50% of men.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice. The TIIN sets out the impact on employees and employers and is available here: https://www.gov.uk/government/publications/salary-sacrifice-reform-for-pension-contributions-effective-from-6-april-2029/salary-sacrifice-reform-for-pension-contributions

As set out in the TIIN, men are more likely to be using pensions salary sacrifice than women – 59% of pensions salary sacrifice users are men.

The cap protects 65% of women using salary sacrifice for their pensions contributions, compared to 50% of men.

As set out in the TIIN, of the estimated 7.7 million employees who currently use salary sacrifice to make pension contributions, 3.3 million sacrifice more than £2,000 of salary or bonuses. This means 44% would be impacted by this measure, while 56% - around 4.3 million people - are fully protected by the £2,000 threshold. Of those with salary sacrifice contributions in excess of the cap, the average additional employee NICs liability is estimated to be £84 for the tax year 2029/30.

The Office for Budget Responsibility’s (OBR) Economic and Fiscal Outlook (EFO) set out the estimated yield for this measure. Their assumption on passthrough is in line with assumptions for previous changes to employer NICs and is also reflected in the Government’s published costing note.

This change applies to all employers who use salary sacrifice for pensions, regardless of whether they are public sector or private sector. Many public sector employers are prohibited from using salary sacrifice for pensions under the rules of "Managing Public Money."

The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.

This is the fairest way to support pensions saving whilst ensuring relief is targeted at those who need it most.