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Finance Bill

I have already explained why making a report in January is not necessary, as we shall make one in the pre-Budget report. As for the report suggested in the hon. Gentleman's amendment No. 6, it is true that the changes that we are proposing mean that the primary threshold and the personal allowance will no longer be aligned. However, we should see that in the context of the progress that we have made in aligning tax and NICs whenever possible. We have simplified the structure of employers' national insurance, replacing multiple rates with a single rate and abolishing the entry fee. With just two main rates of income tax and two rates of national insurance in this tax year, the UK's personal tax system is already one of the simplest in any developed country.