Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of employees that will benefit in 2022-23 from the introduction zero-rate contributions on secondary class 1 contributions for employees at freeport tax sites.

The National Insurance contribution relief will be key in supporting the Government’s objectives for the Freeports programme, which includes regeneration through job creation. The Freeports tax sites have not yet been confirmed and so the Government is currently unable to give an accurate estimate of the number of employees that benefit in 2022-23 as this will depend on how many employers use the relief and will vary depending on a number of circumstances, including the location of the Freeport tax site.

The Government will publish an updated Tax Information and Impact Note (TIIN), when further information is available following confirmation of the tax sites.