The government has announced that it is not proceeding as previously announced with the abolition of Class 2 national insurance contributions, which had originally been scheduled for April 2018, but then delayed to April 2019.

The announcement came in a written ministerial statement by the Exchequer secretary to the Treasury which stated that the government will not proceed with the Class 2 NICs changes, after reviewing evidence concerning the impact on self-employed individuals with low profits.