Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of early years providers eligible for Employment Allowance when proposed changes to employer National Insurance contributions come into force.

Estimates of the number of early years providers eligible for Employment Allowance when proposed changes to employer National Insurance contributions come into force are not available.

The eligibility of a specific employer will depend on the nature of their work, which can be determined by the employer according to HMRC guidance.