Lords concludes detailed check of National Insurance Contributions Bill

The National Insurance Contributions (Secondary Class 1 Contributions) Bill will implement the new rates of national insurance contributions announced by the Chancellor of the Exchequer in the 2024 Autumn Budget.

Line by line examination

Committee stage is a thorough examination of the individual parts (clauses) of the bill.

Starting from the front of the bill, members worked through the clauses in order, considering changes (amendments) to the wording or proposals for new clauses.

Four days of committee stage were scheduled:

• Tuesday 21 January
• Wednesday 29 January
• Tuesday 4 February
• Thursday 6 February

Proposed changes

Members speaking on day four of committee stage put forward amendments to the bill on subjects including:

• impact assessments for schools and universities
• increasing employment allowance in the social care sector
• disqualification of public authorities from claiming the employment
  allowance.

Catch up

• Watch on Parliament TV.
• Read the Lords Hansard transcript.

Explore further information

Find out more about the bill in the House of Lords Library briefing.

Next steps

Report stage, a further chance to closely scrutinise elements of the bill and make changes, is scheduled to take place on Tuesday 25 February.

What's happened so far?

Committee stage day four: Tuesday 4 February

Members speaking on day three of committee stage put forward amendments (PDF) to the bill on subjects including:

• a phased introduction of reductions to the secondary threshold
• impact assessments for employers in hospitality, hospice care, pharmacies and the retail sector.

Catch up

• Watch the Parliament TV recording.
• Read the Lords Hansard transcript.

Committee stage day two: Wednesday 29 January

Members speaking on day two of committee stage put forward amendments (PDF) to the bill on subjects including:

• exemptions for farms and small businesses
• maintaining contribution rates for younger employees
• impact on transport providers for children with special educational needs.

Catch up

• Watch the Parliament TV recording.
• Read the Lords Hansard transcript.

Committee stage day one: Tuesday 21 January

Members speaking on day one of committee stage put forward amendments (PDF) to the bill, including on the exemption of new contribution rates for:

• universities and early years settings
• military veterans
• charities and housing associations.

Catch up

• Watch the Parliament TV recording.
• Read the Lords Hansard transcript.

What's happened so far?

Second reading

Second reading, the main debate on the key principles and main purpose of the draft law, took place on Monday 6 January.

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