I note the Committee’s concern about the announcement of the Health and Social Care Levy outside of a fiscal event. The government announces most changes to the tax system at fiscal events and through the Tax Administration and Maintenance command paper, as part of its commitment to predictability and stability in tax policy making. The Health and Social Care Levy was developed and announced at speed to provide certainty to a health sector facing a backlog resulting from the pandemic, and to allow the social care system to prepare for the significant changes to the charging system announced alongside the Levy. The government has set out an ambitious timetable to bring in these reforms by October 2023. In addition, the government published a detailed tax technical annex and distributional analysis to provide as much information as possible and updated the costing and impacts at Autumn Budget 2021.