HC Deb 02 July 1981 vol 7 c488W
Mr. Bevan

asked the Secretary of State for Social Services, if he will arrange for the Government Actuary to recalculate the percentage requirement for the self-employed's national insurance contribution so as to take fully into account the fact that the total class 1 contribution upon which the former is based, is split into approximately 60 per cent. tax-deductible employer's and 40 per cent. tax paid employee's shares.

Mrs Chalker

No. Contribution rates are calculated entirely by reference to national insurance factors such as the state of the national insurance fund and the benefits for which particular groups of contributors are eligible. To take account of tax considerations in determining the rates would result in arrangements less fair to all contributors than the present ones.