National Insurance Contributions Bill
10:45 am
David Gauke (Shadow Minister, Treasury; South West Hertfordshire, Conservative)
I wish to clarify the anomaly to which the Minister referred earlier. I got the impression that you were talking about the upper accrual point and the fact that we are going to run into some difficulties, as opposed to the upper earnings limit? If there is an anomaly, it is the fact that you stop paying national insurance contributions before you start paying higher rate income tax—a gap that has existed for a while.