HL Deb 03 November 2003 vol 654 cc77-8WA
Lord Taylor of Warwick

asked Her Majesty's Government:

Whether they will consider merging employers' national insurance contributions with corporation tax so as to shift the tax burden away from small businesses. [HL4970]

The Parliamentary Under-Secretary of State, Department for Culture, Media and Sport (Lord McIntosh of Haringey)

There are no such plans. The Inland Revenue, however, continues to work with employer representatives and others to examine scope for aligning the tax and national insurance rules at a practical level while having regard to the contributory principle and the need to protect the individual's benefit entitlement.