M

Member

Speaking in the House of Lords on 25 February 2025

Debate

National Insurance Contributions (Secondary Class 1 Contributions) Bill

Contribution

I have revised the right reverend Prelate’s amendment to reflect the passage of time and the fact that the Bill is now likely to reach the statute book less than a month before the provisions take effect. Consequently, this proposed new clause would impose a duty on the Chancellor of the Exchequer to conduct, within one week of the measure receiving Royal Assent, a review of the Bill’s impact on the ability of local authorities to meet their statutory duties in respect of supplying school transport services, either directly or through private providers, for children with special educational needs and disabilities in the tax year 2025-26. The duties to review regarding 2026-27 and 2027-28, while still urgent, allow a month for these reviews so that they can feed into Treasury thinking well ahead of the well-advertised conclusion of phase 2 of the spending review in early June.

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