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 26 November 2021 to Question 77467 on the Health and Social Care Levy, under what legislative provision is assessment of the financial impact of the Social Care Levy on (a) private and (b) voluntary sector employers in the social care sector in the UK a devolved matter.

In the previous answer to Question 77467, it was incorrectly stated that the Health and Social Care Levy is devolved, when it is in fact reserved. We have arranged for the record to be corrected through the Written Ministerial Statement of 1 March 2022 (HCWS647).

The Government has made many assessments of the overall impact of the introduction of the Health and Social Care Levy, which were published alongside its announcement. These include the distributional analysis of the impact of the combined tax and spending announcements, a technical annex in the Government’s plan for health and social care and a Tax Information and Impact Note.