To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the National Insurance Contributions (Secondary Class 1 Contributions) Bill on the night-time economy.
This question was answered on 3rd April 2025
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.