Fast-track legislation Has an assessment been made as to whether existing legislation is sufficient to deal with any or all of the issues in question?
The Health and Social Care Levy is a new tax; there is therefore no existing legislation relating to it. The policy could have in part been achieved by a permanent increase in the rates of National Insurance Contributions. However, that would be less transparent (since none of the proceeds are payable to the National Insurance Fund) and it would not secure that payments are made in respect of earning and profits of persons over State Pension age.