I thank the hon. Gentleman for his question. That will depend on the exact set-up of the hospice, but typically hospices are independent charities,
so they will be able to use the employment allowance against their national insurance contributions liability. They will also be able to access the other tax reliefs in the system that benefit charities, such as business tax relief and gift aid relief, which we have maintained in the Budget. We have taken the decision to maintain—