and anita monteith, tax manager at the institute of chartered accountants in england and wales. ake a closer look at some of the main talking points in philip hammond's first budget. he announced a 1% rise next year in national insurance contributions for the self—employed and another rise the following year. the move appears to contradict a conservative manifesto pledge at the last election. mr hammond also announced an extra £2 billion for social care in england over the next three years, with £1 billion available straight away. there were also measures to soften the impact of the business rates re—evaluation in england with £435 million for firms affected by increases, including a hardship fund for the worst hit as well as a £1000 discount for most pubs in england. there was a cut in the tax—free dividends allowance for shareholders and directors of small private firms from £5,000 to £2000 from april next year. mr hammond is also spending £100 million to place more gps in accident and emergency departments in england for next winter. and there was a change in technical educati