Health and Social Care Levy — Impact Assessments — 8 Sep 2021 at 19:00

The majority of MPs voted not to require impact assessments before raising taxes to specifically fund health and social care.

MPs were considering the following motion:

• That provision may be made for, and in connection with, the following—
• (a) the imposition of a tax on earnings and profits in respect of which national insurance contributions are payable, or would be payable if no restriction by reference to pensionable age were applicable, the proceeds of which are to be paid (together with any associated penalties or interest) to the Secretary of State towards the cost of health and social care but where expenses incurred in collecting the tax are to be deducted and paid instead into the Consolidated Fund, and
• (b) increasing the rates of national insurance contributions for a temporary period ending when the tax becomes chargeable and applying the increases towards the cost of the National Health Service.

The amendment rejected by a majority of MPs in this vote was:

• Amendment (c), in line 10, at end add
• “, provided that the condition in paragraph (2) of this resolution is met.
• (2) The condition in this paragraph is that the Chancellor of the Exchequer has, no later than 5 April 2022, laid before the House of Commons:
• (a) an assessment of the impact of these measures on jobs and businesses, and
• (b) a distributional impact assessment of these measures on different income groups and regions.”

Debate in Parliament |