Member

Turning now to Amendment 6 in the name of my noble friend Lord Mackinlay, to which I have added my name, in Committee last time we asked the reasonable question: who or what will be responsible for calculating national insurance for employees under a restricted and curtailed salary sacrifice regime, if they are employees with multiple employments or fluctuating income? Will it be the employee or the employer? It is a reasonable question. Last time, the Minister either did not know or would not say. From the blank faces in the Box, it seemed that no one in the Treasury had given the matter much thought either, but it was said then said that this would all be dealt with by regulation. I am afraid this just will not wash.