§ Mr. CarrTo ask the Secretary of State for Northern Ireland what would be the effect in in 1991–92 and 1992–93, on both a first year and a full year basis, on the national insurance contributions of(a) employees and (b) employees and the self-employed, if (i) national insurance contributions were chargeable at the current rates on fringe benefit, (ii) national insurance contributions were chargeable at the current rates on unearned income of those under retirement age in excess of £60 per week, (iii) the ceilings on contributions were abolished, (iv) a combination of (i), (ii) and (iii) and (v) as (iv), but if contracting-out rebates were abolished and the current 9 per cent. contribution rate was cut to 8 per cent.
§ Mr. Hanley[holding answer 24 January 1992]I regret that it is not possible to provide all the information requested. However, figures for the revenue yield of national insurance if the ceilings on contributions were abolished are:
£ million First year Full year 1991–92 Employees only 25 30 Employees and self-employed 30 40 1992–93 Employees only 30 35 Employees and self-employed 35 45