Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an estimate of the potential revenue raised by removing the 2 percent NI on earnings over the threshold and charging a flat rate of 8 percent.

The impact of raising the additional rate of employee National Insurance Contributions (NICs) by 6 percentage points to 8 percent has not been directly evaluated.

The impact of a 1 percentage point increase in the additional rate of employee NICs has been published. HMRC regularly publish statistics relating to the direct effects of illustrative tax changes, including changes to NICs rates in section 9. The most recent version of this publication can be found on GOV.UK:

https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes