HC Deb 11 June 1980 vol 986 cc200-1W
Mr. Ralph Howell

asked the Chancellor of the Exchequer in which member States of the European Community social insurance contributions are tax deductible, or partially so.

Mr. Peter Rees

Employees' social insurance contributions are wholly deductible in Belgium, France, Italy and Luxembourg. In the Netherlands some such contributions are wholly or partially deductible, and in Germany the family status of the employee determines whether the contributions are deductible or not.

Mr. Ralph Howell

asked the Chancellor of the Exchequer what would be the cost of making national insurance contributions tax deductible.

Mr. Peter Rees

The cost is not known precisely but would be in the range £1. to £2 billion in a full year at 1980–81 income levels.