Written questions by Patel.

With reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what the Resource DEL provided to each Department in respect of the impact of the changes to employers National Insurance Contributions will be.

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.

With reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what estimate she has made of the cost to the public purse through (a) third party spend and (b) contracts as a result of changes to employers National Insurance Contributions in each of the next five years; and if she will publish any modelling undertaken on this.

The Chancellor made an announcement at the Autumn Budget setting out that the rate of Employer National Insurance Contributions will increase from 13.8% to 15% from 6 April 2025. Raising the revenue required to fund public services and restore economic stability requires difficult decisions on tax, which is why the Government is asking employers to contribute more. At the Autumn Budget, the Chancellor also agreed departmental spending allocations for 2024-25 and 2025-26. It is the responsibility of contracting authorities to prioritise these budgets effectively and make assessments on the costs of procurement.

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.

If she will make an assessment of the potential impact of increasing fuel duty by between one and 25 pence per litre by each one penny increment on (a) revenues to the Exchequer, (b) costs to businesses and (c) household finances.

Fuel duty applies to petrol, diesel and other fuels for road and non-road uses, such as construction. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events. Full forecasts for fuel duty revenue, certified by the Office for Budget Responsibility (OBR), will be published at Budget on 30 October. HMRC regularly publish statistics relating to the direct effects of illustrative tax changes, including fuel duty. The most recent version of this publication can be found on GOV.UK: https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes.

What modelling assumptions her Department has made of revenue to the Exchequer arising from fuel duty in each of the next five financial years.

Fuel duty applies to petrol, diesel and other fuels for road and non-road uses, such as construction. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events. Full forecasts for fuel duty revenue, certified by the Office for Budget Responsibility (OBR), will be published at Budget on 30 October. HMRC regularly publish statistics relating to the direct effects of illustrative tax changes, including fuel duty. The most recent version of this publication can be found on GOV.UK: https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes.

What modelling assumptions her Department has made of the rate of fuel duty in each of the next five financial years.

Fuel duty applies to petrol, diesel and other fuels for road and non-road uses, such as construction. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events. Full forecasts for fuel duty revenue, certified by the Office for Budget Responsibility (OBR), will be published at Budget on 30 October. HMRC regularly publish statistics relating to the direct effects of illustrative tax changes, including fuel duty. The most recent version of this publication can be found on GOV.UK: https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes.