Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 January 2025, to Question 21295 on Employers’ Contributions: Equality, whether a longer Impact Assessment or screening document was produced internally by her Department on the changes to National Insurance contributions that subsequently informed the content in the Tax Information and Impact Note.

The Government carefully considers the impact of all decisions on those sharing protected characteristics in line with both our legal obligations and with our commitment to greater fairness and opportunity.

The Government is committed to meeting its obligation to the Public Sector Equality Duty (PSED) and Treasury ministers are confident the Government has met the obligation for the changes to National Insurance.

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, civil society organisations and an overview of the equality impacts.

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.