Fast-track legislation
The Government has asked Parliament to expedite the parliamentary progress of this Act. In their report on Fast-track Legislation: Constitutional Implications and Safeguards 1 , the House of Lords Select Committee on the Constitution recommended that the Government "should provide more information as to why a piece of legislation should be fast-tracked 2 ". The justification for fast-tracking the Act is explained below.
	The legislation is required to be in place for the 2022-23 tax year, which starts on 6 April 2022. The increase in National Insurance rates for that year will require changes to be made to the systems of employers and HMRC (including those designed to facilitate Pay as You Earn). To help ensure that people are not over or under taxed it is important for both those employers and HMRC to have as much time as possible to implement the changes. This is particularly important given all employers in the UK liable for NICs will be affected.