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Special Educational Needs: Employers' Contributions

Question for Department for Education

UIN 26397, tabled on 24 January 2025

To ask the Secretary of State for Education, with reference to paragraph 2.40 of the Autumn Budget 2024, HC 295, published on 30 October 2024, if she will make an assessment of the potential impact of changes to employer National Insurance contributions on special educational needs transport providers.

Answered on

29 January 2025

Home-to-school travel is an integral part of the school system. It provides a valuable service on which many families rely. The department is grateful to the many transport operators for the crucial role they play in ensuring that children receive the education that they need to help them thrive.

Departmental officials engage regularly with local authorities to understand the challenges they face and will continue to monitor this situation. The department does not expect there to be a significant impact on home-to-school travel for children with special educational needs and disabilities. Local authorities are responsible for arranging home-to-school travel and deliver this through a range of in-house services and external providers.

The government recognises the need to protect the smallest employers. It has more than doubled the Employment Allowance to £10,500, which means that more than half of businesses with National Insurance liabilities will either gain or see no change next year. Businesses will still be able to claim employer National Insurance contributions relief, where eligible.

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