National Insurance Contributions Bill

Explanatory Notes

Territorial extent and application

22 The Bill extends to England and Wales, Scotland and Northern Ireland.

23 There is a convention that Westminster will not normally legislate with regard to matters that are within the legislative competence of the Scottish Parliament, Senedd Cymru or the Northern Ireland Assembly without consent of the legislature concerned.

24 See the table in Annex A for a summary of the position regarding territorial extent and application in the United Kingdom.

Scotland

25 The matters to which the provisions of the Bill relate are not within the legislative competence of the Scottish Parliament and no Legislative Consent Motion is being sought in relation to any provisions of the Bill. If there are amendments relating to the legislative competence of the Scottish Parliament consent will be sought for them.

Wales

26 The Bill does not contain any provisions relating to matters within the legislative competence of Senedd Cymru. If there are amendments which relate to such matters, consent will be sought for them.

Northern Ireland

27 Under the provisions of Schedule 2 to the Northern Ireland Act 1998 NICs are an excepted matter. The Bill therefore applies to the relevant Northern Ireland legislation relating to NICs, where stated. If there are amendments which relate to non-excepted matters, consent of the Northern Ireland Assembly will be sought for them.

 

7 September 2021