Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has produced impact assessments on the potential impact of the (a) increase to employer National Insurance contributions and (b) changes to Business Property Relief on the horticulture 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.

In accordance with standard practice, a TIIN for the reforms to business property relief will be published alongside the draft legislation before the relevant Finance Bill.