The reversal of April’s rise in National Insurance took effect across the UK on Friday.

Added to July’s increase in National Insurance thresholds, almost 30 million people will be £500 better off on average next year, the government says.

Most employees will start to receive this tax cut directly through payroll between November and February.

The tax cut was announced by the government on 22 September, as part of the reversal of the Health and Social Care Levy.

Working people across the UK will begin receiving the tax cut in their payslips this month, with all expected to have started receiving it by February.

The move to reverse April National Insurance increase follows the rise in National Insurance thresholds in July.

Funding for health and social care services will be maintained at the same level as if the levy were in place, the government insists.