§ Paul Farrelly
To ask the Secretary of State for Education and Skills what estimate the Government have made of the impact each £100 million raised for universities would have if raised by additions to(a) basic rate income tax, (b) basic rate national insurance payable by individuals and businesses, (c) income tax paid by higher rate taxpayers only and (d) national insurance paid by individuals and businesses in respect of higher rate taxpayers only. 
§ Dawn Primarolo
I have been asked to reply.
I refer my hon. Friend to table T1.6 "Direct effects of illustrative tax changes" on the Inland Revenue website. http://www.inlandrevenue.gov.uk/stats/tax_ expenditures/g_t06_1.htm230W
National insurance contributions are levied on a different basis from that for income tax. They are based on earnings, rather than taxable income, and the relevant earnings limits are different to those for income tax. Table T1.6 illustrates the effects of varying certain rates of national insurance contributions.