Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has had discussions with the Minister for Finance in Northern Ireland on the potential impact of increases in employers' National Insurance contributions on community and voluntary sector organisations in Northern Ireland.

In order to repair the public finances and help raise the revenue required to increase funding for public services, the UK Government has taken the difficult decision to increase employer National Insurance contributions (NICs).

The UK Government recognises the need to protect charities, which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of employers with NICs liabilities either gain or see no change next year.

In addition, charities will still be able to claim employer NICs reliefs including those for under 21s and under 25 apprentices, where eligible.

The devolved governments will receive funding through the Barnett Formula in 2025-26 for any changes to UK Government department budgets, including support for employer NICs. This is the normal operation of the funding arrangements as set out in the Statement of Funding Policy.

This funding will be in addition to the devolved governments’ record Spending Review settlements for 2025-26, which are the largest in real terms of any settlements since devolution.

I regularly engage with the Minister of Finance for Northern Ireland on a variety of issues, including the impact of Autumn Budget 2024 in Northern Ireland.