Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on disabled people in part-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on disabled people in full-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on women in part-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on women in full-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on people in the East Grinstead and Uckfield Constituency in full-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on people in East Grinstead and Uckfield constituency in part-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on people in Sussex in part-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of taxing pension contributions above £2,000 on people in Sussex in full-time work.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The existing income tax relief regime for pensions is unaffected by this change, whilst employer contributions can continue to be made free of National Insurance Contributions (NICs).

Salary and bonus sacrifice is an additional NICs relief that is only available to some employees. Those whose employer does not offer it, the self-employed and those with earnings near the National Living Wage cannot benefit.

Individuals earning below £30,000 making pension contributions through salary sacrifice are overwhelmingly protected by a £2,000 cap, with few (c. 5%) making salary sacrifice contributions above this threshold.

A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

Question to the Home Office:

To ask the Secretary of State for the Home Department, pursuant to the Answer of 20 November 2025 to Question 90289 on Offences against Children: Wales, if she will publish the correspondence with the First Minister of Wales.

Answered by Jess Phillips - Parliamentary Under-Secretary (Home Office)

As noted in PQ 90290, the National Inquiry into Group-based Child Sexual Exploitation and Abuse will cover England and Wales. The Home Secretary has written to the First Minister to confirm this. As the Hon Member will appreciate correspondence between the Home Secretary and the First Minister of Wales is confidential and I will not be publishing the letter.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on young people in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on young people in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on women in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on disabled people in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on disabled people in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on people in the East Grinstead and Uckfield constituency who are in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on people in East Grinstead and Uckfield constituency in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on people in Sussex in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed cap on cash ISA contributions for under-65s on in East Grinstead and Uckfield Constituency.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

This policy will affect those aged under 65 from April 2027, when the annual Cash ISA limit will be set at £12,000. It will not affect existing cash ISA savings.

A policy costing note for the package of measures introduced to support savers has been published alongside the Budget, including the changes to the ISA regime.

Following a technical consultation, new ISA regulations will be laid, and a Tax Impact and Information Note will be published.

The analysis used to produce the policy costing note is performed in aggregate and a breakdown by county or constituency is not available. However, HMRC regularly publish statistics on ISA subscriptions by region. Table 9.9 of HMRC’s annual savings statistics 2025 includes data for the South East.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed cap on cash ISA contributions for under-65s on in Sussex.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

This policy will affect those aged under 65 from April 2027, when the annual Cash ISA limit will be set at £12,000. It will not affect existing cash ISA savings.

A policy costing note for the package of measures introduced to support savers has been published alongside the Budget, including the changes to the ISA regime.

Following a technical consultation, new ISA regulations will be laid, and a Tax Impact and Information Note will be published.

The analysis used to produce the policy costing note is performed in aggregate and a breakdown by county or constituency is not available. However, HMRC regularly publish statistics on ISA subscriptions by region. Table 9.9 of HMRC’s annual savings statistics 2025 includes data for the South East.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed cap on cash ISA contributions for under-65s on disabled people.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

This policy will affect those aged under 65 from April 2027, but the overall ISA limit will remain at £20,000 for all savers when the annual Cash ISA limit is set at £12,000. It will not affect existing cash ISA savings.

A policy costing note for the package of measures introduced to support savers has been published alongside the Budget, including the changes to the ISA regime.

Following a technical consultation, new ISA regulations will be laid, and a Tax Impact and Information Note will be published.

In addition, HMRC regularly publishes statistics on ISA use online. The average Cash ISA subscription in 2022/23 was £5,296.

Based on available data on current ISA subscriptions from ISA managers, we expect that women make up around 52% of those likely affected by changes to the Cash ISA limit. Women account for 56% of all cash ISA subscribers as of 2022-23. Information on disability is not collected as part of savings statistics.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed cap on cash ISA contributions for under-65s on women.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

This policy will affect those aged under 65 from April 2027, but the overall ISA limit will remain at £20,000 for all savers when the annual Cash ISA limit is set at £12,000. It will not affect existing cash ISA savings.

A policy costing note for the package of measures introduced to support savers has been published alongside the Budget, including the changes to the ISA regime.

Following a technical consultation, new ISA regulations will be laid, and a Tax Impact and Information Note will be published.

In addition, HMRC regularly publishes statistics on ISA use online. The average Cash ISA subscription in 2022/23 was £5,296.

Based on available data on current ISA subscriptions from ISA managers, we expect that women make up around 52% of those likely affected by changes to the Cash ISA limit. Women account for 56% of all cash ISA subscribers as of 2022-23. Information on disability is not collected as part of savings statistics.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on women in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing personal tax thresholds on people in Sussex in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has published a Tax Information and Impact Note (TIIN) setting out the impact of maintaining income Tax and equivalent National Insurance contributions thresholds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the writing-down allowance main rate in corporation tax on businesses in East Grinstead and Uckfield Constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Since the introduction of full expensing, most businesses now claim first-year allowances, such as full expensing and the Annual Investment Allowance (AIA), to claim relief on their investments, with 99% of businesses investing under the AIA’s £1 million threshold. The government has maintained these key reliefs, as well as the low Corporation Tax main rate of 25%.

At Budget, the government announced that it is decreasing the main rate of writing-down allowance by 4ppt to 14% from April 2026. This change allows us to fully fund a new 40% first-year allowance (FYA) while also raising revenue to protect the public finances. This new FYA will allow businesses to deduct much of the cost of their investment in the year they make that investment and lower their tax bill. It will be available for assets bought for leasing and for unincorporated businesses, which do not benefit from full expensing, and broadly preserves the current incentives to invest.

For future investment, the present value and cost of capital for businesses that claim the new first-year allowance remains broadly the same. The expected impacts of this measure, included the equalities impacts, are set out on gov.uk. There are no disproportionate impacts expected on women-led businesses or other protected groups as a result of this measure:

Capital allowances: new first-year allowance and reducing main rate writing-down allowances - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the writing-down allowance main rate in corporation tax on businesses in Sussex.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Since the introduction of full expensing, most businesses now claim first-year allowances, such as full expensing and the Annual Investment Allowance (AIA), to claim relief on their investments, with 99% of businesses investing under the AIA’s £1 million threshold. The government has maintained these key reliefs, as well as the low Corporation Tax main rate of 25%.

At Budget, the government announced that it is decreasing the main rate of writing-down allowance by 4ppt to 14% from April 2026. This change allows us to fully fund a new 40% first-year allowance (FYA) while also raising revenue to protect the public finances. This new FYA will allow businesses to deduct much of the cost of their investment in the year they make that investment and lower their tax bill. It will be available for assets bought for leasing and for unincorporated businesses, which do not benefit from full expensing, and broadly preserves the current incentives to invest.

For future investment, the present value and cost of capital for businesses that claim the new first-year allowance remains broadly the same. The expected impacts of this measure, included the equalities impacts, are set out on gov.uk. There are no disproportionate impacts expected on women-led businesses or other protected groups as a result of this measure:

Capital allowances: new first-year allowance and reducing main rate writing-down allowances - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the writing-down allowance main rate in corporation tax on women-led businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Since the introduction of full expensing, most businesses now claim first-year allowances, such as full expensing and the Annual Investment Allowance (AIA), to claim relief on their investments, with 99% of businesses investing under the AIA’s £1 million threshold. The government has maintained these key reliefs, as well as the low Corporation Tax main rate of 25%.

At Budget, the government announced that it is decreasing the main rate of writing-down allowance by 4ppt to 14% from April 2026. This change allows us to fully fund a new 40% first-year allowance (FYA) while also raising revenue to protect the public finances. This new FYA will allow businesses to deduct much of the cost of their investment in the year they make that investment and lower their tax bill. It will be available for assets bought for leasing and for unincorporated businesses, which do not benefit from full expensing, and broadly preserves the current incentives to invest.

For future investment, the present value and cost of capital for businesses that claim the new first-year allowance remains broadly the same. The expected impacts of this measure, included the equalities impacts, are set out on gov.uk. There are no disproportionate impacts expected on women-led businesses or other protected groups as a result of this measure:

Capital allowances: new first-year allowance and reducing main rate writing-down allowances - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on women in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on women in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on people in Sussex in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government is making fair choices on tax so it can deliver on the public’s priorities, including maintaining the Secondary Threshold until April 2031. In April 2025, the government more than doubled the Employment Allowance from £5,000 to £10,500.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on people in Sussex in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government is making fair choices on tax so it can deliver on the public’s priorities, including maintaining the Secondary Threshold until April 2031. In April 2025, the government more than doubled the Employment Allowance from £5,000 to £10,500.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on people in East Grinstead and Uckfield constituency in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government is making fair choices on tax so it can deliver on the public’s priorities, including maintaining the Secondary Threshold until April 2031. In April 2025, the government more than doubled the Employment Allowance from £5,000 to £10,500.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on people in East Grinstead and Uckfield constituency in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government is making fair choices on tax so it can deliver on the public’s priorities, including maintaining the Secondary Threshold until April 2031. In April 2025, the government more than doubled the Employment Allowance from £5,000 to £10,500.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on disabled people in part-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on young people in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of freezing employer National Insurance contribution thresholds on disabled people in full-time work.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

The OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.