Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, for what reasons the £2,000 employment allowance is not allotted to NHS dentists employed as independent contractors.

The Employment Allowance is an annual cut of up to £2,000 from the employer National Insurance Contributions bill of businesses and charities throughout the UK. As announced by the Chancellor in his Summer Budget, the allowance will increase to £3,000 from 2016-17.

The allowance is designed to back businesses looking to grow and take on new people by reducing the costs of employment. Where businesses are already funded wholly or mainly by the public sector, they already benefit from public funds and as a result are not eligible for the Employment Allowance.