Have your say on the National Insurance Contributions (Termination Awards & Sporting Testimonials) Bill
2 May 2019 (updated on 2 May 2019)
Do you have relevant expertise and experience or a special interest in the National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, which is currently passing through Parliament?
If so, you can submit your views in writing to the House of Commons Public Bill Committee which is going to consider this Bill.
The Public Bill Committee is now able to receive written evidence. The sooner you send in your submission, the more time the Committee will have to take it into consideration. The Committee is expected to meet for the first time on Tuesday 14 May 2019; it will stop receiving written evidence at the end of the Committee stage, which is expected to be not later than 5.00pm on Thursday 16 May 2019. However, please note that when the Committee concludes its consideration of the Bill it is no longer able to receive written evidence and it can conclude earlier than the expected deadline of 5.00pm on Thursday 16 May. |
* In the last Parliamentary Session, the following Public Bill Committees concluded their consideration of the Bill earlier than scheduled: Criminal Finances, Cultural Property (Armed Conflicts), Health Service Medical Supplies (Costs), Neighbourhood Planning, Savings (Government Contributions), Technical and Further Education, Commonwealth Development Corporation, Children & Social Work, National Citizen Service, and Bus Services.
Aims of the Bill
The purpose of the Bill is to make amendments to the National Insurance (NI) treatment of termination awards and income from sporting testimonials. Termination awards are payments received in connection with the termination of a person's employment. Sporting testimonials are matches often held to mark the end of a sportsperson's playing career, the proceeds from which are paid over to the sportsperson. The Bill will align the way these income sources are charged National Insurance contributions (NICs) with the way they are subject to income tax. These provisions were included in a draft National Insurance Contributions Bill, published in December 2016. Neither provision appears to have been controversial at that time.
In the Spring 2017 Budget the Government announced that, in addition to these changes, it would make wider reforms to the structure of NI as paid by the self-employed: to abolish the flat rate Class 2 NICs charge, and to increase the rate of Class 4 NICs. However, the Government cancelled the proposed increase in Class 4 NICs soon after the Budget, and subsequently Bills before Parliament: National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill 2017–19 (file 2KB)
This Bill has now been committed to a Public Bill Committee and is expected to hold an oral evidence session on the morning of Tuesday 14 May 2019. The Public Bill Committee must conclude by Thursday 16 May.
Guidance on submitting written evidence
Deadline for written evidence submissions
The Public Bill Committee is now able to receive written evidence. The sooner you send in your submission, the more time the Committee will have to take it into consideration, and possibly reflect it in an amendment. The order in which amendments are taken in Committee will be available in due course under Selection of Amendments on the Bill documents pages. Once the Committee has dealt with an amendment it will not revisit it.
The Committee is expected to meet for the first time on Tuesday 14 May 2019; it will stop receiving written evidence at the end of the Committee stage on Thursday 16 May 2019. Please note that when the Committee concludes its consideration of the Bill it is no longer able to receive written evidence and it can conclude earlier than the expected deadline of 5.00pm on Thursday 16 May 2018.
Your submission should be emailed to scrutiny@parliament.uk.
Further guidance on submitting written evidence can be found here.
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