Written question asked by Michael Carr (Liberal Democrat), in the House of Commons. It was due for an answer on Wednesday, 29 January 1992. It was answered by Jeremy Hanley (Conservative) on Wednesday, 29 January 1992 on behalf of the Northern Ireland Office.

---

Written question

Question

What would be the effect in 1991-92 and 1992-93, on both a first year and a full year basis, on the national insurance contributions of (a) employees and (b) employees and the self-employed, if (i) national insurance contributions were chargeable at the current rates on fringe benefit, (ii) national insurance contributions were chargeable at the current rates on unearned income of those under retirement age in excess of #60 per week, (iii) the ceilings on contributions were abolished, (iv) a combination of (i), (ii) and (iii) and (v) as (iv), but if contracting-out rebates were abolished and the current 9 per cent. contribution rate was cut to 8 per cent. - Inc table & not possible to provide all information requested.

---

Secondary information

Type

Written question

Reference

202 c607W

Session

1991-92

Subjects

Employees' contributions Investment income Fringe benefits Earnings rules Northern Ireland National insurance contributions Tax yields Self-employed

Contains statistics

Yes