Clause 3 - Agreements and joint elections: Great Britain
National Insurance Contributions and Statutory Payments Bill
10:45 am
Ms Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)
I am sorry; I thought that I had dealt with that. The mechanism is broader than that. I was trying to demonstrate that that is one possibility, in that the text of the election must set out the arrangements for recovery from the employee. The Inland Revenue must be satisfied that those arrangements are robust and will work. They are the employer's responsibility. If they do not work, the Revenue's recourse is to the employer. For those operating substantial schemes, having their election suspended would be counter not only to their up-front investment in providing for the smooth operation of the scheme, as has been pointed out, but to their realising all the benefits that they would like. The crucial point is that the election itself must clearly lay out how the recovery arrangements will work, and the Inland Revenue must be satisfied that they will work in all circumstances.
The debate has been very helpful and detailed. I hope that I have dealt with all the points from both hon. Gentlemen.
Question put and agreed to.
Clause 3 ordered to stand part of the Bill.