§ First, one change that is the consequence of recent legislation. National Insurance contributions are soon to be increased, and I propose to raise the fiat standard adult employees allowance from £18 to £22 to take account of the pension element in the increase. All adult employees, other than women who have opted not to pay their insurance contributions, will get an increased allowance of £4 and there will be appropriate increases for the other classes affected. As so many people are involved, these changes will cost no less than £19 million this year and £24 million in a full year.