Written questions by Patel.

With reference to line 26 of Table 5.1 of the Autumn Budget 2024, published on 30 October 2024, HC 295, which public sector organisations will be funded to cover the additional costs of the changes to employers National Insurance Contributions; and how much funding will be provided to each of them in the next five years.

The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contributions costs only. This funding will be allocated to departments, with the Barnett formula applying in the usual way.This is in line with the approach taken under the previous Government’s Health and Social Care Levy.The Government plans to update Parliament on allocations by department in the usual way as soon as possible.

What estimate she has made of the revenue raised as a result of the OECD Pillar 2 measures in each of the next five years.

The UK’s implementation of the Multinational Top-up Tax and Domestic Top-up Tax was scored at Autumn Statement 2022, and updated Spring Budget 2023 in ‘table 4.2’. This can be found on gov.uk at https://www.gov.uk/government/publications/spring-budget-2023. The UK’s implementation of the Undertaxed Profits Rule was scored at Autumn Statement 2023, and updated at Autumn Budget 2024 in ‘table 5.2’. This can be found on gov.uk at https://www.gov.uk/government/publications/autumn-budget-2024. Taken together, the latest estimate is that all three rules will raise more than £15bn over the upcoming scorecard period.

With reference to paragraph 2.40 of the Autumn Budget 2024, HC 295, published on 30 October 2024, whether she has made an estimate of (a) the number of (i) businesses and (ii) employers in (A) Witham constituency and (B) Essex that will be affected by the proposed increase in the rate of employer National Insurance Contributions (NIC) and (b) the amount of employer NIC revenue that will raised from those areas in each of the next five years as a result.

Estimates of the number of businesses nor revenue raised from businesses in Witham and Essex from changes to Employer NICs announced at Autumn Budget 2024 are not available.