Technical Notes 2025, Issue 83 - Changes to Employers’ National Insurance Contributions: Response from Scottish Government

Report by:
Ann Davie, Chief Executive
TN Number:
083-25
Subject:
Changes to Employers’ National Insurance Contributions: Response from Scottish Government
Responsible Officer:
Ann Davie, Chief Executive
Publication:
This Technical Note will be published on the Council’s website following circulation to Members. Its contents may be disclosed or shared outwith the Council.

At its Special meeting on 6th March 2025, Council agreed the following, as extracted:

“dd) Council also agreed:

To welcome the additional finances provided by the UK Government enabling additional funding to local authorities from the Scottish Government
To recognise that it will take more than a single year’s settlement to restore the financial position of local authorities
To note that funds passed on will only cover 60% of the changes to Employers’ National Insurance Contributions and agreed to send a joint letter to the First Minister and Prime Minister, signed by Group Leaders and Independent Councillor(s) seeking full funding for the additional cost burden which will be incurred by the Council, with a copy sent to all constituency and Regional MSPs and MPs; …”

A copy of the response from the First Minister is attached in the documents section below for Members’ information.

Documents