It is right that health and social care has a new, completely dedicated and sustainable source of revenue not just today but into the future as well. Every penny collected from the Health and Social Care Levy goes direct to the NHS, health and social care. However, the Government has also been clear that the cost should be borne by those with the broadest shoulders. Over half of the Levy revenue comes from the highest 17% of earners.

The Government is committed to helping hard-working families with cost of living. To help individuals and families keep more of what they earn, the Government is aligning the annual Primary Threshold and Lower Profits Limit - the point at which employees and the self-employed respectively start paying National Insurance contributions (NICs) - with the income tax personal allowance at £12,570 from July 2022.

Around 2.2m working age people will be taken out of paying Class 1 and Class 4 NICs altogether, on top of the 6.1m who already do not pay NICs.

This is a tax cut worth over £330 for a typical employee in the first year. From July, around 70% of workers who pay NICs are estimated to be better off, even accounting for the introduction of the Levy.

From April 2022 self-employed individuals with profits between the Small Profits Threshold and Lower Profits Limit will continue to build up National Insurance credits but will not pay any Class 2 NICs.

The Government has made several assessments of the overall impact of the introduction of the Health and Social Care Levy, including in the Tax Information and Impact Note for the measure which was published on gov.uk.

From April 2022, all eligible employees and self-employed individuals will pay the 1.25 percentage point increase in National Insurance contributions (NICs), and the Health and Social Care Levy from April 2023. This includes eligible freelancers and off-payroll workers.

Off-payroll workers who fall inside the off-payroll working rules as deemed employees, and their deemed employers, are included in the scope of the Levy, as the Levy applies wherever there is a Class 1 NICs liability. It will be the responsibility of the deemed employer to pay the employer Levy contribution and deduct the employee Levy contribution.

The increase to the NICs Primary Threshold/Lower Profits Limit announced at the Spring Statement 2022 means that, from July, around 70 per cent of NICs payers will be better off, even when taking the Levy into account.

HMRC does not ask to see any of the evidence listed when considering Tax Credits Claims. They rely on information provided by the applicant. If HMRC need to check the validity of a claim, they may ask for sight of relevant documents solely for that purpose. HMRC would not redact any original documentation that they receive, it would be returned to the applicant once the contents had been considered.

We recognise the impact Omicron and Government guidance is having on businesses and individuals, including the self-employed, which is why on 21 December 2021 we announced £1 billion of new grant support for the hospitality, leisure, and cultural sectors, and reintroduced the Statutory Sick Pay Rebate Scheme. This is on top of the existing package of support, in place through to Spring 2022, which includes the Recovery Loan Scheme, business rates relief, VAT reduction, and the ongoing commercial rent moratorium.

The effectiveness of our £400 billion package of interventions since the start of the pandemic, and the strength of the recovery that we have seen from previous waves means the economy is in a different place now. Employee numbers are above February 2020 levels in every part of the country and grew consistently through last year. So, it is right that our economic response in the face of Omicron adapts too and that our support is better targeted at the businesses that need it the most, providing better value for taxpayers and helping the economy to bounce back more quickly.

Throughout the pandemic, the Government has a strong track record of responding quickly, flexibly, and comprehensively in supporting jobs, businesses, individuals, and families when needed. We will continue to respond proportionately to the changing path of the virus.

The Court of Appeal has confirmed that the Self-Employment Income Support Scheme (SEISS) did not unlawfully discriminate against self-employed women who had taken time away from work related to pregnancy or caring for a new baby. The Government welcomes this judgment.

Under SEISS, the Government has been able to support millions of self-employed people, at scale and pace, making it one of the most generous self-employment income COVID support schemes in the world. The SEISS grant was based on data HMRC already held and could quickly and easily calculate at scale. Without this mechanism, the schemes might have run into unacceptable delay, created unmanageable manual demand, or risked exposing our support to unacceptably high levels of error and fraud.

The Self-Employment Income Support Scheme (SEISS) provided unprecedented support to self-employed people who met the eligibility criteria. As of 4 November 2021, the scheme had supported 2.9 million people through 10.4 million grants worth £28.1 billion.

As set out in the Plan for Jobs Progress Update, published on 13 September 2021, the economy is now in a stronger position than it was last autumn, and the labour market is in a stronger position too. As the economy has reopened the jobs market has recovered, vacancies are at record highs, and the success of the Government’s vaccine programme has allowed us to lift almost all restrictions.

That is why it is right that the Government has wound down its temporary pandemic support, while continuing to support businesses to invest in the recovery and supporting people into new jobs. At the start of this crisis, unemployment was expected to reach 12 per cent or more. It is now expected to peak at less than half of that level, at 5.2 per cent. That means more than two million fewer people are expected to be out of work than previously feared. As we move to a new phase of the Plan for Jobs, the Government will continue to maximise employment across the country, create high quality, productive jobs, and deliver the skills that people, businesses and the economy need to thrive as we build back better.

HMRC and HM Treasury will also carry out an evaluation of the SEISS to help inform future policymaking and delivery. The self-employment data necessary to carry out a full SEISS evaluation will not be available until 2023, upon HMRC’s receipt of Self-Assessment returns.

Information in the form requested is not readily available and could only be collated at disproportionate cost.