Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of changes to employer National Insurance contributions on businesses in Scotland.

Properly funding public services and restoring economic stability required difficult decisions, which is why we are asking employers to contribute more.

Stabilising the public finances is the only way to create long-term stability businesses need to thrive.

We are protecting the smallest businesses by more than doubling the Employment Allowance to £10,500, meaning more than half of small businesses will either gain or be unaffected.