HC Deb 19 January 2004 vol 416 c1020W
Mr. Gerald Howarth

To ask the Chancellor of the Exchequer whether the proposed early departure payments for members of the Armed Forces which will replace pension payments will attract national insurance contributions. [147575]

Dawn Primarolo

The early departure payments will not attract national insurance contributions, since they will be made under a statutory scheme and would not be considered as earnings derived from employment.