Remove National Insurance

National insurance, with its multiple thresholds and rates and P11 forms, is a nightmare to administer for a business and keeps hoards of civil servants in work.  Replace it with a simple fixed-rate payroll tax (or better, don't replace it with a simple fixed-rate payroll tax) and an uplift to income tax.

Why does this idea matter?

Come on, nobody seriously believes that this tax is hypothecated to pay pensions, do they?  It's a fairy tale tax that's impossible to administer.

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