Session 2014 - 15
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Other Bills before Parliament


 
 

11

 

House of Commons

 
 

Tuesday 21 October 2014

 

Public Bill Committee

 

New Amendments handed in are marked thus Parliamentary Star

 

Parliamentary Star - whiteAmendments which will comply with the required notice period at their next appearance

 

National Insurance Contributions Bill


 

Note

 

The Amendments have been arranged in accordance with the Resolution of the

 

Programming Sub-Committee.

 


 

Resolution of the Programming Sub-Committee

 

The Programming Sub-Committee appointed by the Speaker in respect of the Bill

 

agreed the following Resolution at its meeting on Thursday 16 October (Standing Order

 

No. 83C):—

 

That—

 

(1)  

the Committee shall (in addition to its first meeting at 8.55 am on Tuesday 21

 

October) meet—

 

(a)  

at 2.00 pm on Tuesday 21 October; 

 

(b)  

at 11.30 am on Thursday 23 October;

 

(c)  

at 8.55 am and 2.00 pm on Tuesday 28 October;

 

(2)  

the Committee shall hear oral evidence in accordance with the following

 

Table:

 

TABLE

 

Date

Time

Witness

 
 

Tuesday 21 October

Until no later than

Low Incomes Tax Reform

 
  

9.30 am

Group; Office of Tax

 
   

Simplification

 
 

Tuesday 21 October

Until no later than

Institute of Chartered

 
  

10.15 am

Accountants in England and

 
   

Wales; Baker Tilly

 
 

Tuesday 21 October

Until no later than

Chartered Institute of Taxation;

 
  

10.45 am

Recruitment and Employment

 
   

Confederation

 
 

Tuesday 21 October

Until no later than

Her Majesty’s Treasury; Her

 
  

11.25 am

Majesty’s Revenue and

 
   

Customs; Department for Work

 
   

and Pensions

 

 
 

Public Bill Committee:                               

12

 

, continued

 
 

(3)  

proceedings on consideration of the Bill in Committee shall be taken in the

 

following order: Clause 1; Schedule 1; Clauses 2 and 3; Schedule 2; Clauses

 

4 to 8; new Clauses; new Schedules; remaining proceedings on the Bill.

 

(4)  

the proceedings shall (so far as not previously concluded) be brought to a

 

conclusion at 5.00 pm on Tuesday 28 October.

 

Mr David Gauke has given notice of his intention to move a motion in the terms of the

 

Resolution of the Programming Sub-Committee [Standing Order No. 83C].

 


 

Mr David Gauke

 

That, subject to the discretion of the Chair, any written evidence received by the

 

Committee shall be reported to the House for publication.

 

Mr David Gauke

 

That, at this and any subsequent meeting at which oral evidence is to be heard, the

 

Committee shall sit in private until the witnesses are admitted.

 


 

Mr David Gauke

 

Schedule  1,  page  8,  line  14,  leave out “£2.75” and insert “£2.80”

 

Member’s explanatory statement

 

This amendment changes the rate of Class 2 contributions that a self-employed earner is liable to

 

pay, to take account of indexation in accordance with Government policy announced at Budget

 

2011. The new rate of £2.80 will be applicable for the 2015-16 tax year.

 

Mr David Gauke

 

Schedule  1,  page  8,  line  21,  leave out “£5,885” and insert “£5,965”

 

Member’s explanatory statement

 

This amendment changes the small profits threshold (“SPT”), below which no Class 2

 

contributions are payable, to £5,965 for the tax year 2015-16, to take account of indexation in

 

accordance with Government policy announced at Budget 2011 for the small earnings exception

 

(which the SPT replaces).


 
 

Public Bill Committee:                               

13

 

, continued

 
 

Mr David Gauke

 

Schedule  1,  page  8,  line  27,  leave out “£2.75” and insert “£2.80”

 

Member’s explanatory statement

 

This amendment changes the rate of Class 2 contributions that a self-employed earner may pay

 

voluntarily, to take account of indexation in accordance with Government policy announced at

 

Budget 2011. The new rate of £2.80 will be applicable for the 2015-16 tax year.

 

Mr David Gauke

 

Schedule  1,  page  11,  line  21,  leave out “£2.75” and insert “£2.80”

 

Member’s explanatory statement

 

This amendment makes provision corresponding to amendment 1, in respect of Northern Ireland.

 

Mr David Gauke

 

Schedule  1,  page  11,  line  28,  leave out “£5,885” and insert “£5,965”

 

Member’s explanatory statement

 

This amendment makes provision corresponding to amendment 2, in respect of Northern Ireland.

 

Mr David Gauke

 

Schedule  1,  page  11,  line  34,  leave out “£2.75” and insert “£2.80”

 

Member’s explanatory statement

 

This amendment makes provision corresponding to amendment 3, in respect of Northern Ireland.

 

Mr David Gauke

 

Schedule  1,  page  15,  line  36,  at end insert—

 

“31A      

The Social Security (Contributions) Regulations 2001 are amended as follows.

 

31B(1)  

In regulation 125 (share fishermen), in paragraph (c), for “section 11(1) of the

 

Act (Class 2 contributions), be £3.40” substitute “section 11(2) and (6) of the

 

Act (Class 2 contributions), be £3.45”.

 

      (2)  

The amendment made by sub-paragraph (1) is without prejudice to any power

 

to make regulations amending or revoking the provision amended.”

 

Member’s explanatory statement

 

This amendment changes the Share Fishermen’s rate of Class 2 contributions to £3.45, in line with

 

the changes to the normal rate, to take account of indexation.

 

Mr David Gauke

 

Schedule  1,  page  15,  line  37,  leave out “of the Social Security (Contributions)

 

Regulations 2001”

 

Member’s explanatory statement

 

This amendment is consequential upon amendment 7, which makes this reference to the Social

 

Security (Contributions) Regulations 2001 superfluous.

 

Mr David Gauke

 

Schedule  2,  page  22,  line  30,  at end insert—


 
 

Public Bill Committee:                               

14

 

, continued

 
 

“Limitation of defence of reasonable care

 

28A      

In section 276 (limitation of defence of reasonable care), the reference in

 

subsection (1) to a document of a kind listed in the Table in paragraph 1 of

 

Schedule 24 to FA 2007 includes a document, relating to relevant

 

contributions, in relation to which that Schedule applies (and, accordingly, the

 

reference to that Schedule in subsection (2) of that section includes that

 

Schedule as it so applies).”

 

Member’s explanatory statement

 

This amendment inserts a modification of section 276 of the Finance Act 2014, to ensure that the

 

higher standard of reasonable care provided for by that section applies to clients of monitored

 

promoters of national insurance contributions avoidance schemes when submitting returns to HM

 

Revenue and Customs.

 

 

Order of the House [8 September 2014]

 

That the following provisions shall apply to the National Insurance Contributions

 

Bill:—

 

Commital

 

1.    

The Bill shall be committed to a Public Bill Committee.

 

Proceedings in Public Bill Committee

 

2.    

Proceedings in the Public Bill Committee shall (so far as not previously

 

concluded) be brought to a conclusion on Tuesday 28 October 2014.

 

3.    

The Public Bill Committee shall have leave to sit twice on the first day on

 

which it meets.

 

Consideration and Third Reading

 

4.    

Proceedings on Consideration shall (so far as not previously concluded) be

 

brought to a conclusion one hour before the moment of interruption on the

 

day on which those proceedings are commenced.

 

5.    

Proceedings on Third Reading shall (so far as not previously concluded) be

 

brought to a conclusion at the moment of interruption of that day.

 

6.    

Standing Order No. 83B (Programming committees) shall not apply to

 

proceedings on Consideration and Third Reading.

 

Other Proceedings

 

7.    

Any other proceedings on the Bill (including any proceedings on

 

consideration of Lords Amendments or any further message from the Lords)

 

may be programmed.

 


 
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Revised 21 October 2014