M
Member
Speaking in the House of Lords on 5 March 2026
Debate
National Insurance Contributions (Employer Pensions Contributions) BillContribution
1: Clause 1, page 1, line 10, after “tax” insert “at the higher or additional rate”
Member’s explanatory statement
This amendment would exempt basic rate taxpayers in England, Wales and Scotland from the £2,000 cap.
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