HMRC has taken steps to address the backlog of A1 applications, have achieved their recovery strategy ahead of time and they are now achieving service levels. Since September 2023 the processing times for online applications have decreased to 6 days from 15 weeks previously, and for post applications, it is now also 6 days, down from 33 weeks. The Standard Level of Service Agreement targets for both are 15 days and 40 days respectively. As of 3rd May, HMRC has reduced the number of cases on hand to approximately 2500.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2024-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-05-14T10:57:19.617Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-05-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government, further to the remarks by Baroness Vere of Norbiton on 12 February (HL Deb col 10) that HMRC expects processing times for A1 forms to return to normal by April, what assessment they have made of progress so far, and what steps they are taking to improve processing times.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3391", "label" : {"_value" : "Biography information for The Earl of Clancarty"} } , "tablingMemberPrinted" : [{"_value" : "The Earl of Clancarty"} ], "uin" : "HL4324"} , {"_about" : "http://data.parliament.uk/resources/1715464", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1715464/answer", "answerText" : {"_value" : "
Cutting NICs rates does not affect anyone\u2019s entitlement to the State Pension or contributory benefits.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2024-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-05-14T10:56:03.223Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-05-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government, further to the Written Answer by Baroness Vere of Norbiton on 25 April (HL3770), how they intend to assess entitlement for contributory working age benefits and pensions, should they abolish national insurance contributions in line with their stated ambition.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4234", "label" : {"_value" : "Biography information for Baroness Lister of Burtersett"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Lister of Burtersett"} ], "uin" : "HL4295"} , {"_about" : "http://data.parliament.uk/resources/1700735", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1700735/answer", "answerText" : {"_value" : "
The Government already cut employee NICs by 4p, self-employed NICs by 3p and abolished the requirement to pay Class 2 for self-employed people across Autumn and Spring without increasing borrowing or cutting spending. That is the model the Government wants to follow when it is prudent to go further.<\/p>
<\/p>
The ambition to abolish NICs is about reducing tax and rewarding work, not about reforming the contributory benefits system. It is a long-term ambition, and the Government has been clear, this cannot be done overnight and this can only be done in a fiscally responsible way.<\/p>
<\/p>
Cutting NICs rates does not affect anyone\u2019s entitlement to the State Pension or contributory benefits.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2024-04-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-04-25T10:35:56.107Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-04-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government, further to the Written Answer by Baroness Vere of Norbiton on 8 April (HL3589), whether they will now answer the question put; namely, what is their assessment of the implications for calculating entitlement to contributory working age benefits and pensions of abolishing, rather than cutting, national insurance contributions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4234", "label" : {"_value" : "Biography information for Baroness Lister of Burtersett"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Lister of Burtersett"} ], "uin" : "HL3770"} , {"_about" : "http://data.parliament.uk/resources/1698285", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1698285/answer", "answerText" : {"_value" : "
Cutting NICs does not affect anyone\u2019s entitlement to the State Pension or contributory benefits.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2024-04-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-04-08T13:56:50.033Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government, further to the remarks of Baroness Vere of Norbiton on 18 March (HL Deb col 82), what is their assessment of the implications for calculating entitlement to contributory working age benefits and pensions of abolishing national insurance contributions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4234", "label" : {"_value" : "Biography information for Baroness Lister of Burtersett"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Lister of Burtersett"} ], "uin" : "HL3589"} , {"_about" : "http://data.parliament.uk/resources/1662616", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1662616/answer", "answerText" : {"_value" : "
No such assessment has been made. The number of Qualifying Years required for a full State Pension strikes a balance between achieving wide coverage, maintaining the contributory principle and ensuring the overall affordability of the State Pension.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4169", "label" : {"_value" : "Biography information for Viscount Younger of Leckie"} } , "answeringMemberPrinted" : {"_value" : "Viscount Younger of Leckie"} , "dateOfAnswer" : {"_value" : "2023-10-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-10-16T16:45:14.557Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2023-10-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government what estimates they have made, if any, of the cost savings that would result from increasing the minimum years of National Insurance contributions required for a full State Pension from 35 to 45.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL10441"} , {"_about" : "http://data.parliament.uk/resources/1363797", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1363797/answer", "answerText" : {"_value" : "
The Employment Allowance (EA) reduces National Insurance contributions (NICs) bills for businesses and charities by up to £4,000 per year. This applies to those whose employer Class 1 NICs liabilities were less than £100,000 in the previous tax year.<\/p>
<\/p>
Since 2014, businesses and charities throughout the UK have been able to claim the EA, and over 1 million employers benefitted from this relief in the year 2020/21.<\/p>
<\/p>
The Government has already significantly increased the EA and does not have plans to increase it further. The Government raised the EA from £3,000 to £4,000 in April 2020, benefitting 510,000 businesses. This followed the increase from £2,000 to £3,000 in 2016, meaning the value of the EA doubled in four years.<\/p>
<\/p>
The Business Rates Review concluded at Autumn Budget 2021 and set out significant new measures to reduce the burden of business rates by £7 billion over the next five years.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"} } , "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"} , "dateOfAnswer" : {"_value" : "2021-11-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-11-09T12:34:22.25Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-10-26", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what steps they are taking (1) to increase the employment allowance, and (2) to reform upfront costs, such as business rates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"} } , "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"} ], "uin" : "HL3464"} , {"_about" : "http://data.parliament.uk/resources/868234", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/868234/answer", "answerText" : {"_value" : "
The revenue raised from increasing Class 1 national insurance rates on employment income by 1% may be approximated using the \u201cDirect effects of illustrative tax changes\u201d1<\/sup>.<\/p> <\/p> This shows the yield from a change in the Class 1 employee main rate by 1 percentage point and the Class 1 employee additional rate by 1 percent point in 2018-19 through to 2020-21.<\/p> <\/strong><\/p> (£m)<\/strong><\/p><\/td> 2018-19<\/strong><\/p><\/td> 2019-20<\/strong><\/p><\/td> 2020-21<\/strong><\/p><\/td><\/tr> Change Class 1 employee main rate by 1 percent point<\/strong><\/p><\/td> 4050<\/p><\/td> 4200<\/p><\/td> 4300<\/p><\/td><\/tr> Change Class 1 employee additional rate by 1 percent point<\/strong><\/p><\/td> 890<\/p><\/td> 910<\/p><\/td> 940<\/p><\/td><\/tr><\/tbody><\/table>