Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, pursuant to the Answer of 18 November 2024 to Question 12879 on Employer national insurance contributions on pharmacies, whether an impact assessment was conducted prior to the decision to increase employer National Insurance contributions.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the bill containing the changes to employer National Insurance contributions. 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, and an overview of the equality impacts.