HC Deb 21 January 1977 vol 924 cc350-1W
Mr. Ralph Howell

asked the Chancellor of the Exchequer when tax relief on national insurance contributions was withdrawn: (a) for unemployment and sickness benefit, (b) for retirement pensions and (c) for NHS contributions; and what would be the cost of restoring tax relief on national insurance contributions.

Mr. Robert Sheldon

Tax relief for that part of the national insurance contribution relating to (a) unemployment and sickness benefit was withdrawn in 1949, (b) retirement pension in 1965, and (c) NHS contributions in 1957. The estimated cost of giving tax relief as total national insurance contributions paid by employees, self employed and non-employed in 1976–77 would be about £1,000 million.