Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of an increase in the rate of employers' National Insurance contributions on (a) hairdressers and (b) other small to medium-sized high street businesses that do not qualify for business rates relief.

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

The Government published a Tax Information and Impact Note on 13 November which sets out the impact of the employer NICs changes.

The Government has protected the smallest businesses and charities from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500. This 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.