National Insurance Contributions Bill
10:45 am
Jonathan Athow: The constraints are that—Mr. Mitha will correct me if I am wrong—the upper earnings limit is limited to a maximum of seven and a half times the lower earnings limit and that to align that upper earnings limit with the point at which people could start paying higher rate tax would actually mean an increase above seven and a half times. That limitation means that alignment cannot happen all in one go. Currently, the point at which you pay higher rate tax is more than seven and a half times above the lower earnings limit.