Source · Select Committees · Housing, Communities and Local Government Committee

Recommendation 22

22

Increased employer National Insurance Contributions represent an unfunded mandate for local authorities

Conclusion
The increase in the rate of employer National Insurance Contributions has placed a significant financial burden on local authorities that has not been sufficiently covered by new funding. It is an unfunded mandate of the Government’s making. (Conclusion, Paragraph 81)
Government Response

A response document is linked to this report, dated 21 October 2025. Response attribution to this conclusion has not been verified. Read the response document ↗