HC Deb 11 May 1988 vol 133 cc181-2W
Mr. Conway

To ask the Secretary of State for Social Services what action he is taking to prevent the avoidance of national insurance contribution liability through the payment of earnings in gilt.

Mr. Portillo

There has been an increase in the practice of paying part of remuneration in gilts to directors and other highly paid personnel. This is a device which avoids national insurance contribution liability. I have therefore today laid before the House regulations (The Social Security (Contributions) Amendment (No. 3) Regulations 1988) withdrawing the exemption from national insurance contributions which currently applies to gilts and other debt instruments. The regulations will have effect from tomorrow.

Hospital qualified midwives13 At 30 September of each year
Whole-time equivalent2
Region 1981 1982 1983 1984 1985 1986
Northern 671 904 880 987 1,017 1,039
Yorkshire 826 994 1,056 1,102 1,133 1,182
Trent 867 1,268 1,205 1,216 1,275 1,295
East Anglian 456 532 511 549 550 575
North West Thames 765 906 876 903 926 947
North East Thames 930 1,108 1,188 1,185 1,208 1,197
South East Thames 914 1,006 1,052 1,056 1,053 1,114
South West Thames 638 743 737 771 791 773
Wessex 667 789 785 806 819 823
Oxford 497 640 691 710 728 757
South Western 526 712 762 766 795 819
West Midlands 1,020 1,264 1,400 1,522 1,579 1,621
Mersey 525 704 700 699 715 751
North Western 1,080 1,296 1,388 1,379 1,456 1,474
London Post-Graduate Special Health Authorities 99 164 174 147 174 178
England Total 10,480 13,028 13,403 13,795 14,219 14,543

Hospital qualified midwives employed in special care baby units1 at 30 September of each year
Whole-time equivalent2
Region 1981 1982 1983 1984 1985 1986
Northern 29 29 33 37 37 41
Yorkshire 35 41 59 74 88 99
Trent 79 91 87 83 71 71
East Anglian 37 28 22 18 26 32
North West Thames 53 61 59 56 57 62
North East Thames 39 42 45 49 53 58
South East Thames 16 28 34 56 91 70
South West Thames 24 28 24 24 40 34
Wessex 28 38 46 46 44 59
Oxford 18 24 37 47 40 46
South Western 59 46 57 54 63 70

Further action will be taken if it appears that other securities are being used to avoid national insurance contribution liability.