Expressed concerns about the impact of national insurance contributions increases on small businesses in Northern Ireland, highlighting a significant rise in utility prices and labour costs. The Minister acknowledged these issues but emphasised that the proposed changes include a long implementation period to help businesses adjust.

Asked for more details on the breakdown of those benefiting from pension salary sacrifice, specifically regarding higher earners. The Minister indicated he would address this point later in his speech.

Questioned whether the Government had justified levying such a large sum of money after previously claiming to have wiped the slate clean regarding non-existent black holes. The Minister responded that it was important to keep tax reliefs under review due to the rapidly growing cost of pension salary sacrifice.

Asked whether the Government had provided details about future defence spending, noting delays in publishing such information. The Minister responded that without increases in taxation, funding for necessary spending could not be secured.

Garnier criticises the Government's approach to pensions and savings. He argues that recent tax reforms are detrimental to pensioners, savers, and hard-working people. He highlights the popularity of salary sacrifice schemes as an incentive for saving and expresses concern over the proposed £2,000 cap on these schemes. Garnier also cites several industry experts who warn against the negative impacts of the proposed changes.

Morello questions whether the proposed changes will simply move the problem to another group by reducing contributions and potentially increasing reliance on state support in retirement. He suggests that such measures could discourage savings, leading to fewer people being able to support themselves financially in old age.

The Government's proposed cap on salary sacrifice for pensions is unfair and detrimental to middle-income earners, low earners, and employers. It will disproportionately affect those who should be encouraged to save more for their retirement and undermine the savings and investment culture.

The Bill ensures fairness in a tax system that protects lower earners with a £2,000 threshold while limiting NICs relief for higher earners through salary sacrifice. It allows the Government to keep its manifesto pledges and support public services.

The measures in the Bill will discourage people from saving for their pensions, particularly those who are already falling short of a comfortable retirement. They will also increase national insurance costs for some businesses and exacerbate an already struggling economy.

The Bill takes us in the wrong direction by discouraging people from saving for their retirement, taking responsibility for their future, and feeling secure in later life. It undermines the Government's role in encouraging savings.

Men are more likely than women to use salary sacrifice schemes; hence the speaker's point about women being disproportionately affected needs reconsideration. He also emphasises that saving into a pension remains tax-advantaged despite the Bill.

The Minister is correct in encouraging people to save for pensions, but legislation like this one disincentivizes such savings and disproportionately affects women who may return from career breaks to catch up on pension contributions. The Bill negatively impacts pension contribution schemes and discourages responsible saving.

The Labour Government's proposed measures in the Bill increase national insurance taxes despite previous pledges to not do so. The Bill is detrimental to businesses still reeling from last year’s national insurance hike. Employers may decrease pension contributions or discontinue schemes entirely, impacting workers' retirement security negatively.

The Labour Government's final economic Bill of the year is another example of targeting people trying to do the right thing. The Bill reduces attractiveness for employers to contribute to private sector pensions, exacerbating differences between public and private sectors regarding pension contributions and benefits.

Closing remarks on the National Insurance Contributions (Employer Pensions Contributions) Bill. Acknowledged contributions from both sides and addressed concerns raised by shadow minister Richard Fuller regarding the OBR costing and timeline for implementation. Emphasised fairness in pension tax relief, stating that only those earning over £30,000 would be significantly impacted. Noted 4.4 million self-employed individuals cannot access salary sacrifice schemes and highlighted positive economic indicators such as wage growth under current government policies.

Asked Dan Tomlinson to reflect on the impact of the proposed changes on low earners and self-employed individuals who currently do not have pensions. Pointed out that only one in five self-employed people actually gets a pension, questioning how the changes would affect those without access to salary sacrifice schemes.

Asked Dan Tomlinson for clarification on certain points but was not given way. Likely raised concerns about the fairness and implementation of pension reforms, though specific details were not provided in the excerpt.