§ Mr. Howard
To ask the Chancellor of the Exchequer what estimate he has made of the number of self-employed likely to incorporate as a result of the corporation tax changes and changes to national insurance contributions for the self-employed announced in the Budget. 
§ Dawn Primarolo
Possible behavioural responses to Budget measures, including increased levels of incorporations, informed the careful analysis of the Exchequer effects set out in the Financial Statement and Budget Report. It is not normal Government practice to give details of the underlying analysis.
§ Mr. Howard
To ask the Chancellor of the Exchequer what assessment he has made of the non-revenue benefits for(a) the self-employed and (b) the Treasury which derive from the trend of greater incorporation of self-employed businesses. 868W
§ John Healey
Businesses themselves are best placed to assess the relative benefits of different legal structures, and to decide which is most appropriate for them. Incorporation, self-employment and partnership each offers a range of benefits to small businesses. The choice as to whether to incorporate or not is influenced by multiple factors, many of which are firm-specific, for example the personal circumstances of the owner(s).
Government policy is to raise UK productivity by creating an environment which stimulates enterprise. Our economy will benefit from successful, growing businesses whatever structure those businesses choose to use.