Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department of the potential impact of changes to employer national insurance contributions on Scotland’s retail sector.

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

The Government has protected the smallest businesses from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.