Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employer National Insurance contributions on employment levels in (a) the voluntary sector, (b) charities and (c) heritage organisations.

The Government recognises the important role charities play in our society and has made it a priority to reset the relationship with civil society by developing the Civil Society Covenant.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer National Insurance contributions. The TIIN set out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, civil society organisations, as well as an overview of the equality impacts.

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which set out a detailed forecast of the economy and public finances.