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National Insurance Contributions Bill

My hon. Friend is right. The matter would be at the heart of any debate about our finances and our taxation system. In Committee we touched on the 1992 general election, which some hon. Members remember better than others and some remember more fondly than others. The Labour party, which was in opposition at the time, was proposing the abolition of the upper earnings limit. Clearly, the Government's position has changed. I regret that amendments tabled by the hon. Member for Hayes and Harlington (John McDonnell), which would have had the effect of reverting to the 1992 position by abolishing the upper earnings limit, were not selected. The proposal may well return. I would argue against the abolition of the upper earnings limit for reasons of concern about tax burden, but it is a perfectly respectable position to take. It is not this Government's position, but it is not inconceivable—it is unlikely, however, and certainly would not be in Britain's interests—that a Government with a manifesto pledge to abolish the upper earnings limit will be elected. Clearly, that Government would be entitled to abolish the limit, but they should be able to do so only if there were proper parliamentary scrutiny and if all the expected procedures were gone through. The Bill does not provide that protection.