Question to the HM Treasury:

To ask His Majesty's Government what plans they have to provide mitigation to community pharmacies in Northern Ireland before the increase in employers’ National Insurance contributions comes into effect in April.

At Autumn Budget 2024, the Government provided funding to the public sector to support them with the additional cost associated with changes to Employer National Insurance Contributions.

The Northern Ireland Executive will receive funding through the Barnett formula for any changes to UK Government budgets, including this additional support, in the usual way in 2025-26. This is the normal operation of the funding arrangements as set out in the Statement of Funding Policy.

This funding will be in addition to the Northern Ireland Executive’s record Spending Review settlements for 2025-26, which are the largest in real terms of any settlements since devolution.

Barnett-based funding for the Northern Ireland Executive is not ringfenced for a specific policy area. This allows the Northern Ireland Executive the flexibility to allocate its funding across devolved areas according to its own priorities and local circumstances, including community pharmacies in Northern Ireland.