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National Insurance Contributions Bill

I thank the Minister for that wholly predictable response. It brings home to me that what the Treasury regards as rational is another man’s tax-raising, because we have to remember that that is what the Bill does. The Minister said that if the Government did not introduce this measure people earning more would gain. They do not gain: they are paying more national insurance as a result of the upper earnings limit going up. The Treasury lives in a funny world where it can see people paying more but gaining, because something happening beyond 2030 might provide them with a little more pension.