Member

Finally, on Amendment 45, which also seeks to raise the employment allowance, I say to the noble Baroness, Lady Neville-Rolfe, “Be careful what you wish for”. As I pointed out on day one in Committee, if more than 50% of a dental practice’s income is from public sector NHS work, it is unable to claim the employment allowance. Those that are on the margins will do one of two things: they will either stop NHS work so that fewer people are able to go into the NHS, or they may close down NHS work altogether. Again, I urge the noble Baroness to be careful about what she is asking for with this amendment.