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HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillMy Lords, I will first address Amendment 31, tabled by the noble Baronesses, Lady Neville-Rolfe and Lady Altmann, and the noble Lord, Lord Altrincham. I agree on the importance of…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillMy Lords, as I have already said, it has been published in various places, and I do not see the need to bring that into one place, as the noble Lord asked. On Amendment 32, the…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillMy Lords, I am grateful to all noble Lords who have spoken in this debate. First, I will address Amendments 18 and 24 in the names of the noble Baronesses, Lady Neville-Rolfe and…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillMy Lords, I am grateful to noble Lords who have spoken in this debate. First, I will address Amendments 6, 10, 11, 13, 19, 22, 23 and 25 in the names of by the noble Baronesses,…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillObviously, I hear what the noble Baroness says. The carryover feature of the pensions annual allowance, referenced in the justification for the amendments tabled by the noble…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillMy Lords, I am grateful to all noble Lords for their contributions to this debate. I turn first to Amendment 28, tabled by the noble Baroness, Lady Kramer, which seeks the…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillI am happy to take this away and look at it, but I cannot see any way in which that would be the situation. Employers presumably increase their pension contributions all the time.…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillI have set out very clearly which will be approached with the negative procedure and the affirmative procedure, and I do not think it is our intention to deviate from that very…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillIt is a perfectly good outcome if the employer increases their contribution into an employee’s pension. That is something we want to achieve. On specifically how HMRC would view…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillMy Lords, it is a great pleasure to respond to the debate on this first group of amendments. I thank all noble Lords who have contributed. This first set of amendments, in the…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillThe example given by the noble Baroness is not a salary-sacrificed pension contribution. What she is describing is exactly what you would want to happen. Surely you want the…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillI am grateful to the noble Lord for his further thoughts. The carryover feature—24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillMy Lords, I am grateful to all noble Lords who have spoken in this debate. I begin by addressing Amendments 4 and 17, tabled by the noble Lord, Lord Leigh of Hurley, and the noble…24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillI do not understand where the problem is, because that is a good thing.24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillThat intention will be set out in the regulations once we have fully consulted relevant employers.24 Feb 2026HANSARDNational Insurance Contributions (Employer Pensions Contributions) BillI suppose I would ask the noble Baroness: who does she mean when she asks, “How would one know”? Who is “one” in that instance? HMRC? That would be reported to HMRC, would it not?24 Feb 2026HANSARDLocal Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2026That the draft Regulations laid before the House on 7 January be approved. Relevant document: 48th Report from the Secondary Legislation Scrutiny Committee (s pecial attention…11 Feb 2026HANSARDLocal Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2026As I said, I cannot commit to introducing any specific targeted relief, but we keep all taxes under review.10 Feb 2026HANSARDLocal Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2026I listened carefully to the noble Lord’s remarks and do not think he asked a specific question, which is why I did not give him a specific answer. Of course, the Treasury and…10 Feb 2026HANSARDLocal Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2026My Lords, this debate will also consider the take-note Motion tabled by the noble Lord, Lord Clement- Jones, on the Non-Domestic Rating (Definition of Qualifying Retail,…10 Feb 2026