Written question asked by Michael Carr (Liberal Democrat), in the House of Commons. It was due for an answer on Friday, 24 January 1992. It was answered by Michael Jack (Conservative) on Friday, 24 January 1992 on behalf of the Department of Social Security.

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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, (b) employees and the self-employed, if (i) national insurance contributions were chargeable at the current rates on fringe benefits, (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 the contracting-out rebates were abolished and the current 9 per cent. contribution rate was cut to 8 per cent. - Includes tables & figures.

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Secondary information

Type

Written question

Reference

202 c372-3W

Session

1991-92

Subjects

Employees' contributions Investment income Fringe benefits Earnings rules Personal pensions National insurance contributions Tax rates and bands Tax yields Self-employed

Contains statistics

Yes