Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much was paid in Class (a) 2 and (b) 4 National Insurance contributions in 2023.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The number of people with Class 2 and Class 4 National Insurance Contributions (NICs) liabilities are estimated based on the 2021-22 Survey of Personal Incomes, projected using economic assumptions consistent with the Office for Budget Responsibility’s March 2024 Economic and Fiscal Outlook.
This represents an estimate of the number of people with Class 2 and Class 4 NICs liabilities, and does not represent the number of people from whom HMRC received payments in 2023-24.
Estimated number of individuals liable (thousands) | 2023-24 |
Class 2 NICs | 2,310 |
Class 4 NICs | 2,280 |
Information on NICs can be found in the “HMRC tax receipts and National Insurance contributions for the UK” statistical bulletin, available here:
HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk)
The breakdown of National Insurance contributions (NICs) by class for Great Britain and Northern Ireland is provided by HM Revenue and Customs (HMRC) in “National Insurance Fund (NIF) Accounts”, available here (in the Notes to the Account):
https://www.gov.uk/government/publications/national-insurance-fund-accounts
The NIF publication compares figures for year ended 31 March 2024 with year ended 31 March 2023. Note that the breakdown in the NIF accounts does not include the NHS allocation, paid over by HMRC to the NHS, though information on this allocation is included in the NIF Accounts.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people paid Class (a) 2 and (b) 4 National Insurance contributions in 2023.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The number of people with Class 2 and Class 4 National Insurance Contributions (NICs) liabilities are estimated based on the 2021-22 Survey of Personal Incomes, projected using economic assumptions consistent with the Office for Budget Responsibility’s March 2024 Economic and Fiscal Outlook.
This represents an estimate of the number of people with Class 2 and Class 4 NICs liabilities, and does not represent the number of people from whom HMRC received payments in 2023-24.
Estimated number of individuals liable (thousands) | 2023-24 |
Class 2 NICs | 2,310 |
Class 4 NICs | 2,280 |
Information on NICs can be found in the “HMRC tax receipts and National Insurance contributions for the UK” statistical bulletin, available here:
HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk)
The breakdown of National Insurance contributions (NICs) by class for Great Britain and Northern Ireland is provided by HM Revenue and Customs (HMRC) in “National Insurance Fund (NIF) Accounts”, available here (in the Notes to the Account):
https://www.gov.uk/government/publications/national-insurance-fund-accounts
The NIF publication compares figures for year ended 31 March 2024 with year ended 31 March 2023. Note that the breakdown in the NIF accounts does not include the NHS allocation, paid over by HMRC to the NHS, though information on this allocation is included in the NIF Accounts.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many (a) men and (b) women paid Class Four National Insurance contributions in each of the last five years in each (i) nation and (ii) region.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many (a) men and (b) women paid Class Two National Insurance contributions in each of the last five years in each (i) nation and (ii) region.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many (a) men and (b) women paid Class Four National Insurance contributions in each of the last five years by income decile.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many (a) men and (b) women paid Class Two National Insurance contributions in each of the last five years by income decile.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many (a) men and (b) women paid Class Four National Insurance contributions in each of the last five years.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many (a) class two and (b)) class four National Insurance payees there were in (i) 2019-20, (ii) 2020-21, (iii) 2021-22, (iv) 2022-23 and (v) 2023-24.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the number of (a) class two and (b) class four National Insurance payees in the 2024-25 financial year.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.
Asked by: Graeme Downie (Labour - Dunfermline and Dollar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what income HMRC has derived from (a) class two and (b) class four National Insurance contributions in each of the past five years.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC does not routinely publish estimates of the number of Class 2 or Class 4 National Insurance payees in total or any of the subsets asked for in the series of questions.
HMRC only publishes total National Insurance Contributions receipts across all classes and the OBR only publishes Class 2 and Class 4 National Insurance Contribution receipts combined together for projections years and one year of outturn.
To produce a set of reliable estimates of all the different data requested would only be possible at disproportionate cost.