National Insurance Contributions Bill
10:45 am
Jonathan Athow: If I can explain, the position of some higher rate taxpayers, depending on their national insurance position and whether they have contracted out, is that they made a small gain from the Budget 2007 reforms. In that sense, the changes here are not disadvantaging relative to the position before Budget 2007, but they take back some of that gain. That is why this Bill can raise revenue without making anyone worse off than they were before Budget 2007. I hope that that is helpful.