National Insurance Contributions Bill — House of Commons, 2021-09-06
Topic: Labor
Rosalie Winterton (Labour, Centre-left): With this it will be convenient to discuss the following: New clause 2—Green manufacturing condition— ‘(1) The green manufacturing condition is that the employer is engaged in the manufacture of products within the categories designated under subsection (2). (2) For the purposes of subsection (1), the Secretary of State must by regulations designate categories of products that in the opinion of the Secretary of State are manufactured with the aim of increasing environmental standards (3) The categories of products designated must include— (a) wind turbines, and (b) electric vehicles.’ This new clause is linked to NC1. New clause 3—Scottish Government Covid payments: exemption from primary Class 1 contributions— ‘(1) A primary Class 1 contribution is not to be payable in respect of any Scottish Government Covid payment (2) For the purposes of subsection (1), a "Scottish Government Covid payment" means a payment of £500 pro rata to any NHS Scotland or social care worker in accordance with the announcement made by the Scottish Government on 30 November 2020.’ This new clause provides exemptions for Scottish Government Covid payments to NHS Scotland and social care workers. New clause 4—Employment allowance for national insurance contributions— ‘(1) In section 1(2)(a)(1) of the National Insurance Contributions Act 2014 (employment allowance for national insurance contributions), for "£4,000" substitute "£16,000" (2) The provisions of subsection (1) will remain in force until 30 September 2023 and will then expire unless continued in force by an order under subsection (3) (3) The Chancellor of the Exchequer may by order made by statutory instrument provide that the provisions which are in force will continue in force for a period not exceeding two years from the coming into operation of the order (4) No order will be made under subsection (3) unless a draft of the order has been laid before and approved by a resolution of both Houses of Parliament (5) The Chancellor of the Exchequer must lay before Parliament a review of the effects of the provisions in subsection (1) on employment, the performance of small businesses and GDP growth no later than 30 September 2023.’ This new clause would quadruple the employment allowance from £4,000 to £16,000 for two years. At the end of the period, the Chancellor of the Exchequer would be required to assess its effects and would be able to seek parliamentary approval for the policy to continue for up to a further two years. Amendment 1, in clause 2, page 2, line 26, at end insert— "(e) the employer pays, as a minimum, a living wage to all staff it employs, and (f) the businesses operating in the freeport in which the employer has business premises have collectively— (i) put in place a strategy setting out how the freeport will contribute to the target for net UK emissions of greenhouse gases in 2050 as set out in the Climate Change Act 2008 as amended by the Climate Change Act (2050 Target Amendment) Order 2019, (ii) put in place a strategy setting out how the businesses will ensure that no goods passing through the freeport are the products of slave labour, and (iii) carried out an environmental impact assessment of the operation of the freeport." This amendment provides conditions to businesses in freeports. These include a strategy on how the freeport will contribute to the target for net UK greenhouse gases emissions, a strategy ensuring no goods passing through the freeport are products of slave labour, and an environmental impact assessment of the freeport. Amendment 2, page 3, line 11, at end insert— ‘(4A) For the purposes of subsection (1)(e), the living wage per hour— (a) for the financial year 2021-22 is— (i) £9.50 outside of London, and (ii) £10.85 inside London; and (b) for each year after the financial year 2021-22 is to be determined by the Living Wage Foundation.’ This amendment defines the living wage, payment of which is one of the conditions businesses would have to meet under Amendment 1. Government amendment 3.