Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.40 of the Autumn Budget 2024, what assessment she has made of the potential impact of changes to employer National Insurance contribution rates on GPs in Northern Ireland; and whether she plans to take steps with Cabinet colleagues to provide additional support to GP practices affected by those changes.

Raising the revenue required to fund public services and restore economic stability requires difficult decisions on tax, which is why we are asking employers to contribute more. A Tax Information and Impact Note will be published in due course alongside the legislation when it is introduced to Parliament.

The UK Government will provide support for departments and other public sector employers for additional employer National Insurance contributions costs. This funding will be allocated to UK Government departments, with the Barnett formula applying in the usual way for the devolved governments.

This funding will be in addition to the £1.5 billion in Barnett consequentials the NIE is receiving in 2025-26 as a result of decisions taken at Autumn Budget. The NIE’s settlement for 2025-26 delivers a real-terms increase and is the largest in real terms of any settlement since devolution.