§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer how much is paid by the top 5 per cent. of taxpayers in employees' national insurance contributions; and what would be the gain to the Revenue by removing the upper earnings limit.
§ Mr. Norman LamontThe top 5 per cent. of taxpayers, including employees and the self-employed, are provisionally estimated to pay about £1.4 billion in national 55W insurance contributions in 1988–89. I refer the hon. Member to my reply to him on 31 October at columns 500-01 for the Revenue effect of abolishing the upper earnings limit.