HC Deb 30 July 1981 vol 9 c500W
Mr. Bevan

asked the Chancellor of the Exchequer if he will specify those categories where class I employers' secondary national insurance contributions, being money not wholly and exclusively laid out or expended for the purposes of trade, profession or vocation, are not lax deductible; and to what percentage of the total work force this applies.

Mr. Peter Rees

Secondary class I national insurance contributions paid by an employer in respect of a non-business employee—eg. a housekeeper or similar domestic help—do not qualify for tax relief. I understand that this group represents approximately 0.5 per cent. of the total work force.