Written questions

Horticulture: Employers' Contributions and Inheritance Tax

Commons · Question 52316 · Tabled 14 May 2025 · Treasury · Official record

Answered 21 May 2025

Question

Asked by Daisy Cooper

To ask the Chancellor of the Exchequer, whether she has produced impact assessments on the potential impact of the (a) increase to employer National Insurance contributions and (b) changes to Business Property Relief on the horticulture sector.

Answer

Answered by James Murray, 21 May 2025

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on indi...