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<p>The government publishes assessments of all tax changes at fiscal events. This
includes examining the economic and business impacts. The assessment for the last
change in Insurance Premium Tax (announced at Autumn Statement 2016) can be found
here:</p><p><a href="https://www.gov.uk/government/publications/insurance-premium-tax-increase-of-standard-rate/insurance-premium-tax-increase-of-standard-rate"
target="_blank">https://www.gov.uk/government/publications/insurance-premium-tax-increase-of-standard-rate/insurance-premium-tax-increase-of-standard-rate</a></p><p>
</p><p>These costings are certified by the Office for Budget Responsibility.</p><p>
</p><p>The government keeps all taxes under review and remains in regular discussion
with the insurance industry and other interested parties, including the Financial
Conduct Authority (FCA), on the provision of insurance in the UK.</p><p> </p><p>The
government does not have a view on the impact of the size of the health insurance
market on the NHS.</p>
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