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1

 

House of Commons

 
 

Tuesday 14 May 2019

 

Public Bill Committee Proceedings

 

National Insurance Contributions


 

(Termination Awards and Sporting


 

Testimonials) Bill


 

[First and Second Sittings]


 

Glossary

 

This document shows the fate of each clause, schedule, amendment and new clause.

 

The following terms are used:

 

Agreed to: agreed without a vote.

 

Agreed to on division: agreed following a vote.

 

Negatived: rejected without a vote.

 

Negatived on division: rejected following a vote.

 

Not called: debated in a group of amendments, but not put to a decision.

 

Not moved: not debated or put to a decision.

 

Question proposed: debate underway but not concluded.

 

Withdrawn after debate: moved and debated but then withdrawn, so not put to a decision.

 

Not selected: not chosen for debate by the Chair.

 

 


 

Robert Jenrick

 

Agreed to

 

That—

 

(1)  

the Committee shall (in addition to its first meeting at 9.25 am on Tuesday 14

 

May) meet——

 

(a)  

at 2.00 pm on Tuesday 14 May;

 

(b)  

at 11.30 am and 2.00 pm on Thursday 16 May;

 

(2)  

the Committee shall hear oral evidence in accordance with the following

 

Table:


 
 

Public Bill Committee Proceedings: 14 May 2019            

2

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

      TABLE

 

Date

Time

Witness

 
 

Tuesday 14 May

Until no later than

HM Treasury

 
  

10.25 am

  
 

Tuesday 14 May

Until no later than

Office of Tax Simplification;

 
  

11.25 am

Chartered Institute of

 
   

Taxation

 
 

(3)  

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

 

conclusion at 5.00 pm on Thursday 16 May.

 


 

Robert Jenrick

 

To move, 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.

 

Agreed to

 


 

Robert Jenrick

 

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

 

the Committee shall be reported to the House for publication.

 

Agreed to

 


 

The following witnesses gave oral evidence:

 


 

Robert Jenrick MP, Exchequer Secretary, HM Treasury.

 

Simon Smith, Senior Policy Adviser, HM Treasury.

 

Raj Nayyar OBE, HMRC Bill Manager and NICs Policy Adviser, HM Revenue and Customs.

 

Bill Dodwell, Tax Director, Office of Tax Simplification.

 

Colin Ben-Nathan, Chair of the Employment Taxes Sub-committee, Chartered Institute of

 

Taxation.

 


 

Clause 1 Agreed to.

 

Clause 2 Agreed to.

 

Clause 3 Agreed to.

 

Clause 4 Agreed to.


 
 

Public Bill Committee Proceedings: 14 May 2019            

3

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

Kirsty Blackman

 

Withdrawn after debate  1

 

Clause  5,  page  5,  line  39,  at end insert—

 

“(3A)    

No regulations may be made under subsection (3) until the Secretary of State has

 

made a Statement to the House of Commons on how the Government intends to

 

raise public awareness of the provisions of this Act, including awareness among

 

people who may attend sporting testimonials that their donations may generate a

 

National Insurance liability.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Jeff Smith

 

Not called  2

 

Clause  5,  page  5,  line  39,  at end insert—

 

“(3A)    

No regulations may be made under subsection (3) to bring section 3 or 4 into force

 

until the Secretary of State has made a Statement to the House of Commons on

 

the expected effects of the provisions of this Act on donations to charities by the

 

recipients of sporting testimonial payments.”

 

Clause Agreed to.

 


 

Kirsty Blackman

 

Not called  NC1

 

To move the following Clause—

 

         

“Report on the impact of Class 1A National Insurance Contributions on

 

termination awards

 

(1)    

The Secretary of State must, within 12 months of section 1 of this Act

 

(termination awards: Great Britain) coming into force, lay before Parliament a

 

report on the expected impact of the new Class 1A liability on termination awards

 

in excess of £30,000.

 

(2)    

That report must contain an assessment of the expected impact on—

 

(a)    

the total net value of termination payments received by individuals;

 

(b)    

the average net value of such payments; and

 

(c)    

the number of business start-ups using termination payments as funding

 

in their first year in each region of the United Kingdom.”

 



 
 

Public Bill Committee Proceedings: 14 May 2019            

4

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

Kirsty Blackman

 

Not called  NC2

 

To move the following Clause—

 

         

“Report on the impact of Class 1A National Insurance Contributions on

 

sporting testimonials

 

(1)    

The Secretary of State must, within 12 months of section 3 of this Act (sporting

 

testimonials: Great Britain) coming into force, lay before Parliament a report on

 

the expected impact of the provisions of this Act on sporting testimonials.

 

(2)    

That report must contain an assessment of the expected impact on—

 

(a)    

the total amounts received by individuals from sporting testimonials; and

 

(b)    

donations made to charity from sporting testimonial proceeds.”

 


 

Kirsty Blackman

 

Withdrawn after debate  NC3

 

To move the following Clause—

 

         

“Report on Exchequer impact

 

(1)    

The Secretary of State must, within three years of this Act receiving Royal

 

Assent, lay before Parliament a report on its Exchequer impact.

 

(2)    

That report must contain an assessment of the additional payments made to the

 

Exchequer by third sector organisations in each industrial category.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Jeff Smith

 

Not called  NC4

 

To move the following Clause—

 

         

“Review of the impact of Class 1A National Insurance Contributions on

 

termination awards

 

(1)    

The Secretary of State must, within 12 months of section 1 of this Act

 

(termination awards: Great Britain) coming into force, undertake a review of the

 

impact of the new Class 1A liability on termination awards in excess of £30,000.

 

(2)    

The review under section 1 must contain—

 

(a)    

an assessment of the impact the new Class 1A liability has on the level of

 

termination payments workers receive;

 

(b)    

an assessment of the impact the new Class 1A liability has on employers;

 

(c)    

a distributional analysis of the new Class 1A liability; and

 

(d)    

anything else the Secretary of State considers appropriate.


 
 

Public Bill Committee Proceedings: 14 May 2019            

5

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

(3)    

The review under section 1 must be laid before both Houses of Parliament.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Jeff Smith

 

Not called  NC5

 

To move the following Clause—

 

         

“Review of the impact on different sportspeople

 

(1)    

The Secretary of State must undertake a review of the impact of this Act on

 

sporting testimonial payments made to—

 

(a)    

footballers;

 

(b)    

cricketers;

 

(c)    

rugby league players;

 

(d)    

rugby union players; and

 

(e)    

other sportspeople.

 

(2)    

The review under section 1 must be laid before both Houses of Parliament within

 

12 months of section 3 of this Act (sporting testimonials: Great Britain) coming

 

into force.”

 

Bill to be reported.

 


 

 

Revised 14 May 2019