Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many letters were sent to businesses on the employment allowance; how many such letters have been returned undelivered; and what the total cost has been of production and postage of such letters.

For the total number and costs of letters sent, I refer to the answer I gave to the hon. and Rt. hon. Members for Streatham, Blackburn, and Islington South and Finsbury on 10 April 2014 Column 365W.

Letters returned undelivered are handled externally as part of a contracted service.