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Lords division · 25 Mar 2026 · No. 7

National Insurance Contributions (Employer Pensions Contributions) Bill

Baroness Neville-Rolfe moved Motion A1, as an amendment to Motion A, at end to insert “, and do propose Amendments 1B and 1C in lieu—1B Clause 1, page 2, line 23, at end insert—“(3A) The amendments made by this section do not have effect in relation to basic rate taxpayers until the assessment required by section (Economic and behavioural impact assessment: basic rate taxpayers: Great Britain) has been laid before Parliament.”After Clause 1, insert the following new Clause—“Economic and behavioural impact assessment: basic rate taxpayers: Great Britain(1) The Secretary of State must—(a) prepare an economic and behavioural impact assessment of the expected effects of the provisions of this Act on basic rate taxpayers in Great Britain, and(b) lay that assessment before Parliament.(2) The assessment must, in particular, include—(a) an analysis of the expected behavioural effects of the provisions of this Act, including changes to pension contribution patterns, salary sacrifice arrangements, and employment practices, and(b) an assessment of the expected impact on net incomes, pension savings, and pension adequacy, for basic rate taxpayers. (3) In preparing the assessment, the Secretary of State must have regard to— (a) the adequacy of retirement incomes, and (b) the effect of the £2,000 cap on long-term financial security, for basic rate taxpayers.”” The House divided:

The Not Contents have it

Majority 42

Contents: 95 Not Contents: 137

At a glance The Not Contents won by a margin of 42 votes. The Government's position was Not Content, and it won.

How the parties voted

Contents

Conservative 80
Liberal Democrat 7
Crossbench 5
Non-affiliated 2
Democratic Unionist Party 1

Not Contents

Labour 132
Non-affiliated 2
Crossbench 2
Bishops 1

The party breakdowns are our own analysis of the official voting records (recorded votes only; they do not describe the formal whip). How we work this out.

Peers attend divisions ad hoc, so there is no did-not-vote list. Tellers are counted in the Content and Not Content totals, unlike in the Commons.

Tellers: The Earl of Courtown (Content), Baroness Williams of Trafford (Content), Lord Kennedy of Southwark (Not Content), Baroness Wheeler (Not Content).

Every vote

Contents (93)

Not Contents (135)

Tellers (4)

Source: the official Lords division record.