National Insurance Contributions Bill

I thank the noble Baroness for raising this point. It is a practical matter, a fair point and one with which we agree; but we do not think that it is necessary to put any provisions in the Bill. As the noble Baroness has indicated, the use of these national insurance powers will be preceded by the introduction of measures for tax. At that point Ministers will indicate whether there will be similar provisions covering national insurance. Although it is not enshrined in legislation, the Paymaster General has given a commitment that this will happen. I refer to the Hansard report of the House of Commons debate on the National Insurance Bill on 15 December. The regulations will also be debated in both Houses. It is unlikely that introducing the legislation in both Houses without consultation would go unnoticed. On the time frame outlined by the noble Baroness, there is a commitment in any event to a three-month prior consultation. That would have to kick in before the date in the timetable she outlined. So, as a practical matter, these issues will be raised. The hope is that they could be raised, and, where possible, draft regulations altering liability will be exposed at the same time that the corresponding Finance Bill clauses are considered in Standing Committee. The point she raised is covered as a matter of practice in Statements and commitments made rather than in the Bill.