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To ask the Chancellor of the Exchequer (1) if he will estimate the revenue paid in employees' national insurance contributions each year by those who are aged above the state retirement age, broken down by (a) male and (b) female contributions; 
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(2) what the payments (a) to and (b) from the national insurance fund were in each of the last 30 financial years; and what each payment was as a percentage of national income; 
(3) what the principal differences are in the definition of taxable income and income on which employees' national insurance contributions are paid; and if he will estimate the revenue change to the (a) exchequer and (b) national insurance fund that would accrue were the national insurance contributions liable base to be aligned with taxable income for income tax purposes. 
Dawn Primarolo: National insurance contributions are paid by employees between the ages of 16 and state retirement age (60 for women and 65 for men) only. Therefore the amount of employees' national insurance contributions paid by those above the state retirement age is zero.
National insurance fund receipts and payments for each financial year can be found in the National Insurance Fund Account (for Great Britain) and the Northern Ireland National Insurance Fund Account published by The National Audit Office, copies of which are in the Commons Library.
taxable income has a broader base and is paid by all companies and individuals regardless of age. For individuals, income tax is payable on both earned income from employment, unearned income and pension income. Unearned income includes property income, interest from bank accounts, share dividends and many state benefits. Unearned and pension income is subject to income tax, but not national insurance contributions.
The effect of aligning national insurance liability with taxable income would depend on the exact nature of the charge which would apply to income which is currently taxed but not subject to national insurance, and whether contributions to approved pension schemes which benefit from tax relief ceased to be subject to national insurance contributions.
Mr. Frank Field: To ask the Chancellor of the Exchequer (1) if he will estimate what the path of employee and employer national insurance contributions would be up until 2050 under the proposals of the Pension Commission for the basic state pension and second state pension; 
Dawn Primarolo: Projections of rates of national insurance contributions depend on a number of factors. The Government Actuary's Quinquennial Review of the National Insurance Fund as at April 2000 (Cm6008) sets out possible paths for national insurance contributions for a number of possible policy scenarios, including where the basic state pension is indexed by earningsone of the Pensions Commission's options for reform.
Mr. Frank Field: To ask the Chancellor of the Exchequer how much revenue the Treasury gained in national insurance contributions from men under 65 years in full-time work who had already acquired a full contribution record for the state retirement pension in each of the last five years. 
|National Insurance Contributions (£ million)|
|Financial year||Expenditure(42) (£ million)|
Dr. Cable: To ask the Chancellor of the Exchequer what the total value of incorrectly issued P11D notices was in each of the last five years for which information available; and if he will make a statement. 
Greg Clark: To ask the Chancellor of the Exchequer pursuant to the evidence of his Department's officials to the Public Accounts Committee on 7 December, what assessment his Department has made of the effect of the complexity of the benefits system on pension provision; and if he will make a statement. 
Mr. Ivan Lewis: In his statement to the House on 30 November the Secretary of State for Work and Pensions set out five tests on which the Government's response to the Pensions Commission's Second Report will be based. One of those tests is whether proposals simplify the system.
Andrew Rosindell: To ask the Chancellor of the Exchequer for how many deaths of people of retirement age (a) cold and (b) malnutrition were found to have been causes in each of the last 10 years, broken down by (i) county and (ii) London borough. 
As National Statistician, I have been asked to reply to your recent question concerning how many deaths of people of retirement age (a) cold and (b) malnutrition were found to have been causes in each of the last 10 years, broken down by (i) county and (ii) London borough. (40609)
Counties in England and Wales have been subject to administrative changes which affected the structure of many of these areas in the mid-1990s. Figures are therefore provided using current county boundaries which exclude unitary authority areas created from 1995 onwards.
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