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National Insurance Contributions Bill

As ever, the hon. Gentleman has made a pertinent and thought-provoking point. Some have suggested that national insurance and pay-as-you-earn are coming closer and closer together and that a distinction should not be drawn between PAYE and national insurance as a way of funding contributory benefits. I am not sure whether PAYE and national insurance should come together. My hon. Friend the Member for Tatton (Mr. Osborne) has set up a commission under the chairmanship of Lord Forsyth to review the tax system. It will consider simpler taxes and may examine that area, on which I do not want to comment today. The delay between primary and secondary legislation relates to my earlier point about the different origin of national insurance contributions, and national insurance has taken some time to catch up since its management by a separate Department. The Bill allows for a 12-month delay between primary legislation and statutory instruments coming into force.