In line with the approach set out in the spending review document on 25 November (CP 330), the Government will use the September consumer prices index (CPI) figure (0.5%) as the basis for setting all national insurance limits and thresholds, and the rates of class 2 and class 3 national insurance contributions, for 2021-22. A table of these 2021-22 national insurance rates and thresholds will be placed in the Library of both Houses.

[HCWS657]