National Insurance Contributions (Secondary Class 1 Contributions) Bill — Report — Amendment 5 — 25 Feb 2025 at 19:38
Moved by Baroness Neville-Rolfe
5: Clause 1, page 1, line 1, at end insert-“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert-“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.(A2) After section 9(1A) of that Act insert-“(1B) A “specified employer” means a person providing transport for children with special educational needs and disabilities. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””Member's explanatory statementExemption for SEND transport: This amendment would exempt employers providing transport for children with special educational needs and disabilities from the Government’s planned increase in employer National Insurance contributions.
Ayes 235, Noes 152.
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