Member

In responding to the first group of amendments on our first day of Committee, the Minister made a virtue of this Bill simplifying the employment allowance. He said that any amendments trying to introduce sector-based exemptions were “incoherent”. The noble Lord, Lord Eatwell, has argued that exemptions from this Bill should not be made because they make more complex a tax system that is already noted for its complexity. My Amendments 55 and 56 would reduce complexity and introduce more simplification. I commend them to the Minister on that basis, and I beg to move.