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<p>The “Estimated costs of principal tax reliefs” publication, sets out an estimate
of the cost of the exemption of those over State pension age from paying National
Insurance. It is estimated that the cost of this exemption is approximately £1.1bn
in 2018-19. The estimates do not allow for any behavioural changes as a result of
the reliefs. In practice if a relief was withdrawn, taxpayers’ behaviour would be
likely to alter so that the actual yield could be lower than that shown in the tables.</p><p>
</p><p>Employers are not currently exempt from paying employer NICs for their employees
above the state pension age.</p>
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