Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made on the potential impact of the rise in employer National Insurance Contributions on the social care sector.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

The Government recognises the significant challenges facing the social care system and is committed to transforming the sector and supporting the care workforce. The Government is making available around £4.6 billion of additional funding in 2028/29, compared to 2025/26, to support the sector to improve social care.