National Insurance Contributions Bill
10:45 am
Jonathan Athow: The national insurance Bill will allow those changes. From April 2009, we can fully align the upper earnings limit and the point at which people start paying the higher rate of tax. However, as part of the step in that direction, the initial stages were taken to start the alignment process from April 2008, but the words “legislative constraints” meant that it could not be done all in one go. Therefore, it is a two-stage process. The second stage is dependent on the legislation in the national insurance Bill.