HC Deb 02 March 1959 vol 601 cc21-2W
Mr. Crossman

asked the Chancellor of the Exchequer what allowance will be made for Income Tax purposes on the maximum and minimum contributions for National Insurance proposed in the National Insurance Bill.

Mr. Simon

Under the Income Tax Acts allowance is due for employees' National Insurance contributions except so much thereof as is referable to unemployment benefit, sickness benefit and maternity benefit. What part of the maximum and minimum National Insurance contributions proposed in the National Insurance Bill would be allowable under these provisions cannot yet be stated.