Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Culture, Media and Sport, what recent assessment she has made of the potential impact of the planned increase in employer National Insurance contributions on charities.

The Government highly values the charity sector, and its positive contribution across society.

Due to the difficult economic inheritance from the previous government, we have had to take a number of difficult decisions on tax, welfare and spending to fix the public finances, fund public services, and restore economic stability.

The Government has considered the implication of this policy change on the charity sector, and the impacts have been published in the usual way by HMRC as part of the Autumn Budget process.

A Tax Information and Impact Note (TIIN), which gives a clear explanation of the policy objective and an assessment of the impacts, was published alongside the National Insurance Contributions (Secondary Class 1 Contributions) Bill on 13 November 2024. This Note includes the impacts of the policy on the Exchequer; the economic impacts of the policy; and the impacts on individuals, businesses, civil society organisations and equality impacts.