The National Insurance Contributions Bill had its third reading, a final chance to 'tidy up' the bill and make changes, in the House of Lords on Wednesday 21 January.
The bill now returns to the Commons for consideration of Lords changes.
Lords report stage: Tuesday 6 January
Members of the Lords discussed plans to abolish employer class 1 national insurance contributions for apprentices under 25. Peers highlighted concerns that the government were introducing this measure without a clear definition of ‘apprenticeship’.
Lords committee stage: Monday 15 December
Lords second reading: Tuesday 25 November
National Insurance Contributions Bill summary
The bill includes measures to:
- simplify the collection of National Insurance Contributions (NICs) paid by the self-employed
- accelerate the payment to the Exchequer of amounts of NICs in dispute in avoidance cases
- apply new information powers and penalties to high-risk promoters of avoidance.
It also includes a Targeted Anti Avoidance Rule to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries and offshore employers.