Question to the HM Treasury:

To ask His Majesty's Government whether they plan to make changes to tax and National insurance reliefs for salary sacrifice pension arrangements; and if so, what estimate they have made of the cost to employers, in particular in regard to the cost of changing payroll processes and renegotiating employment contracts.

The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.