§ Mr. Neil Hamiltonasked the Chancellor of the Exhequer if he will consider granting from the employer's national insurance contributions an allowance towards the cost to a small firm of operating the Government's tax and insurance system.
§ Mr. MooreActual costs incurred in operating the PAYE and national insurance contribution system are already allowed as an expense in computing the tax liability of the firm on its profits. We have no plans to grant any further allowance towards these costs.