Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to WPQ 10062, regarding the people who will be affected by the increased taxes on pension contributions via capping salary sacrifice, what the mean average impact on those people be in terms of net increase in tax will be.

An estimate for the average additional Class 1 Primary NICs liability among affected employees due to this measure was published in the Tax Information Impact Note published following Autumn Budget 2025: Salary sacrifice reform for pension contributions - GOV.UK