Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the national living wage on charities who are not subject to corporation tax in the (a) care home and (b) heritage sector.

The introduction of the National Living Wage marked an important step towards building an economy that works for everyone. It ensures that low-wage workers are fairly rewarded for their contribution to a growing economy. At £7.20, it is a 50p increase on the National Minimum Wage and means a pay rise for over a million workers aged 25 and over across the UK.

The Government’s assessment of the effects of the National Living Wage is contained within the published impact assessment, which is available at http://www.legislation.gov.uk/ukdsi/2016/9780111141625/impacts/2016/3.