HC Deb 09 February 2000 vol 344 cc215-6W
Mr. Pickles

To ask the Chancellor of the Exchequer what plans he has under Part IV of the Child Support, Pension and Social Security Bill to extend national insurance contribution to benefits in kind which include (a) vaccination against influenza, (b) educational scholarships, to children of employees, (c) taxis provided for the security of late working employees, (d) worker children's nurseries, (e) personal safety alarms, (f) private medical insurance, (g) staff Christmas parties where the amount exceeds £75 per head, (h) membership of a sporting facility and (i) membership of the employer's sporting facilities, where these are open to the general public paid for by the employer. [107114]

Dawn Primarolo

A preliminary guidance leaflet, "Class 1A National Insurance Contributions on Benefits in Kind" CWG5, containing a table setting out the tax and proposed national insurance treatment of the majority of benefits in kind has been sent to all employers in the new annual pack. A copy is available in the Library of the House.