Member

Amendments 17A and 17B would allow one year’s income perhaps for an umbrella salesman or an ice-cream vendor to be consistent with farmers’ or market gardeners’, who can smooth their tax arrangements over three years to average it. My Amendments 4A and 4B would allow the principle that already exists by which you can catch up previous years’ untaken pension entitlements to make it consistent for national insurance and salary sacrifice. That is only fair, because we must allow people to carry forward so that it comes with equity and consistency between the sort of employees who need all the help they can get. Perhaps the Minister will be able to explain how he sees all this working for the hardest workers, those juggling multiple jobs, and perhaps those with seasonal variations.