text_body: --- DIVISION TITLE ---
  
  Tax Treatment of Non-Cash Benefits - Employer National Insurance on Sporting Testimonial Payments
  
  --- MOTION EFFECT ---
  
  @ MP voted aye not to exempt certain childcare vouchers from income tax, to bring the treatment of non-cash benefits in respect of Class 1 National Insurance payments in-line with their other tax treatment, and to permanently exempt sporting testimonial payments from employers' national insurance.  
  @ MP voted no to exempt certain childcare vouchers from income tax, to bring the treatment of non-cash benefits in respect of Class 1 National Insurance payments in-line with their other tax treatment, and to permanently exempt sporting testimonial payments from employers' national insurance.  
  
  The majority of MPs voted to exempt certain childcare vouchers from income tax, to bring the treatment of non-cash benefits in respect of Class 1 National Insurance payments in-line with their other tax treatment, and to permanently exempt sporting testimonial payments from employers' national insurance.  
  
  The motion rejected by the majority of MPs taking part in this vote was:
  
  :That an humble Address be presented to Her Majesty, praying that the [http://www.legislation.gov.uk/uksi/2018/120/made Social Security (Contributions) (Amendment) Regulations 2018] (S.I., 2018, No. 120), dated 31 January, a copy of which was laid before this House on 1 February, be annulled.
  
  ==
  
  * [1] [http://www.legislation.gov.uk/uksi/2018/120/pdfs/uksiem_20180120_en.pdf Explanatory memorandum to the Social Security (Contributions) (Amendment) Regulations 2018] (S.I., 2018, No. 120)]
  * [2] [http://www.legislation.gov.uk/uksi/2018/120/pdfs/uksiem_20180120_en_001.pdf Revised explanatory memorandum to the Social Security (Contributions) (Amendment) Regulations 2018] (S.I., 2018, No. 120)]
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  