HC Deb 12 March 1996 vol 273 cc592-3W
Mr. Frank Field

To ask the Secretary of State for Social Security if he will list(a) for each year since 1979 and (b) for the whole period since 1979 the extra revenue raised by changing the rate of employee national insurance contributions. [20241]

Mr. Heald

The information is not available in the format requested. Such information as is available is in the table.

Year Employee National Insurance Rates1 (Percentage) Estimated change in contribution revenue2 (£ million)
1979–80 6.5 -
1980–81 6.75 3+225
1981–82 7.75 3+1,020
1982–83 8.75 3+1,096
1983–84 9.0 3+285
1984–85 9.0 -
Year Employee National Insurance Rates1 (Percentage) Estimated change in contribution revenue2 (£ million)
1985–86 9.0 4-100
7.0
5.0 from October
1986–87 9.0 -
7.0
5.0
1987–88 9.0 -
7.0
5.0
1988–89 9.0 -
7.0
5.0
1989–90 9.0 5-l,000
7.0
5.0
from October
2.0
9.0
1990–91 2.0 -
9.0
1991–92 2.0 -
9.0
1992–93 2.0 -
9.0
1993–94 2.0 -
9.0
1994–95 2.0 3+1,914
10.0
1995–96 2.0 -
10.0
1 Not contracted-out rates shown.
2 Figures show the change in revenue for the tax year in which the change in contribution rate was made.
3 Estimates taken form Government Actuary reports on the various Contributions Re-rating Orders and Social Security (Contributions) Bills which introduced the changes in contribution rates.
4 Reduced rates for employees were introduced form October 1985. Estimate taken from the Financial Statement and Budget Report 1985–86 and relates to part year only.
5 Revised structure applied from October 1989. Estimate given in the Official Report, 24 April 1989 Col. 670 and relates to part year only.
6 If the employees' contribution structure, rates and level of contracted-out rebates in force in 1979–80 had applied in 1995— 96, employees would have paid about £5.3 billion less in National Insurance contributions for that year.