M
Member
Speaking in the House of Lords on 21 January 2025
Debate
National Insurance Contributions (Secondary Class 1 Contributions) BillContribution
I said that the last three amendments are reviews, and they are designed to give us some broader understanding of the impact of the Bill. One is a review of the NICs threshold for part-time workers—I do not think I have to say any more than that; it is a review that the Chancellor must provide within six months of the passing of the Bill. The second is a broader review of small businesses, hospitality, tourism and seasonal workers. We think that as we hit the hospitality and tourism sectors, there may be some real issues around seasonal workers that we need to be aware of—again, they are a very disadvantaged and often exploited sector, so we need to make sure we grasp all that. The third is a review of the effect in Scotland. I was hoping that my colleague, my noble friend Lord Bruce, would be available to talk to this, but he is hosting a series of MPs from outside the country and could not abandon them at this time, so I will just state the Scottish issue as I understand it, and others will probably come in.
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