Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.40 of the Autumn Budget 2024, published on 30 October, what assessment she has made of the potential merits of using the StatsWales definition of public sector workers for determining exemptions.

The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.

The latest forecasts for tax revenues were published alongside the Office for Budget Responsibility’s (OBR) October Economic and Fiscal Outlook. These forecasts are based on economic determinants, including wage growth and employment levels. Detailed tax receipts forecasts can be found here: Economic and fiscal outlook – October 2024 - Office for Budget Responsibility.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.