M

Member

Speaking in the House of Lords on 24 March 2025

Debate

National Insurance Contributions (Secondary Class 1 Contributions) Bill

Contribution

I now turn specifically to Amendments 1B and 5B, tabled by the noble Lord, Lord Scriven, and Amendment 8B, tabled by the noble Lord, Lord Londesborough. These amendments seek to include powers as part of this Bill to exempt certain groups from the changes to the employer national insurance rate and threshold in future. This includes powers to exempt from changes to the employer national insurance rate and threshold: care providers; NHS GP practices; NHS-commissioned dentists and pharmacists; charitable providers of health and care; and those providing hospice care. It includes powers to exempt businesses or organisations with fewer than 25 full-time employees from the change to the employer national insurance threshold.

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