§ Mr. CousinsTo ask the Chancellor of the Exchequer (1) how many full-time students registered entitlement to national insurance eligibility in the financial year in the last three financial years; and what proportion established eligibility over a full contribution year; [37034]
(2) if he will estimate how many full-time students have earnings; how many claimed holiday earnings exemptions under form P38(S); and how many students may have overpaid tax in the last three full financial years. [37035]
§ Dawn PrimaroloA national insurance number is generally notified to a person shortly before they reach their sixteenth birthday. Any employee over the age of 16 is liable to pay Class 1 contributions where, in any tax week, earnings are paid which exceed the NICs employees's earnings threshold. We have no information on numbers of students who pay contributions.
I regret that I cannot provide reliable estimates for these questions as the Inland Revenue do not hold this information centrally.