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National Insurance Contributions Bill

I should like to make a point in defence of amendment No. 10. Does the hon. Gentleman agree that it is a question of fact—I believe that there is sufficient certainty for this to be practical—whether the upper earnings limit exceeds the point at which higher rate income tax becomes payable? If that were simply a question of fact, and not one of interpretation, it would be unfair to suggest that the Treasury would not look at the matter with complete integrity. This is therefore a test that has sufficient certainty at the very least. This is not a complicated matter; it is a question of doing some sums. Given that we should set the requirement that the Treasury do the sums, I am confident that it would come back with the correct answer.