What assessment he has made of the potential impact of changes to employer national insurance contributions on levels of employment in Scotland.

Economic growth is the Government’s No. 1 mission. These changes to national insurance contributions are being made in the context of a resilient labour market, with the estimated employment rate up 0.9 percentage points over the last quarter of 2024. We are creating jobs and opportunities through our plan for change and truly making work pay, to help raise living standards right across the UK.

The Labour Government’s decision to hike national insurance is a cost on businesses before they even open their doors. I have spoken to many businesses across my constituency in recent months, and all have said how worried they are about the changes. In response to my recent business survey, one large business said that it is now looking to cut up to 25 jobs because of the NICs changes, and that it is beyond belief that the Labour Government have decided to do this. Given that this example will be replicated in constituencies across Scotland, including the Minister’s, can she really stand at the Dispatch Box and say she believes in this policy, which so directly hits jobs, employment and growth across Scotland?

I do believe in this policy, in the same way I believe in all the announcements we made in the Budget. As is so often the case with Conservative Members, they will the ends of the Budget but not the means. If the hon. Lady wants changes to the public services that people in both our constituencies rely on, we need to have the revenue to pay for them. That is what this Budget was all about: cleaning up the mess we inherited and getting the investment into public services that is so desperately required.

As we know, one of the best ways to grow employment in Scotland is through apprenticeships. A few weeks ago, this UK Labour Government announced changes to apprenticeships in England that will allow businesses to work more closely with colleges and other skills providers to ensure there is a job at the end of apprenticeships. In Scotland, meanwhile, all we see is stagnation in skills policy, which is reducing opportunities for young people in my constituency and across the country. Will the Minister make every effort to press the Scottish Government to properly reform apprenticeships in Scotland and give young people and others the opportunities they need and deserve?

I certainly will. I pay tribute to my hon. Friend for all he does to promote apprentices and skills, and particularly apprentices in our defence industry, who are doing so much to keep Scotland, the UK and, indeed, the world safe.

I call the shadow Secretary of State.

The Secretary of State said that the questions just asked were similar. Well, we did not get an answer on either of our two attempts, so I might try on farming. Scotland’s beef sector is at the heart of Scottish agriculture, with 80% of the country’s agricultural land grazing land, yet domestic beef production levels are set to reduce by 5%, with a 12% increase in imports expected to meet our forecasted demand. It is clear that this Government’s tax changes could not come at a worse time for Scotland’s farmers. Will the Minister please stand up for Scotland’s farmers and make the case to stop this madness?

The hon. Gentleman is perfectly aware that 73% of agricultural property relief claims each year are for less than £1 million, so almost three quarters of those claiming the relief are expected to be entirely unaffected. According to the latest data from His Majesty’s Revenue and Customs, 40% of APR is claimed by just 7% of estates making claims, meaning that just 117 estates across the UK were claiming more than £200 million in relief in 2021-22. Farmers will still be able to pass down their farms to future generations, just as they always have done.