The uncertain relationship between national insurance and income tax | Letters

Larry Elliott, in his recommendation to merge income tax and national insurance contributions (Analysis, 27 July), makes only a brief reference to any potential impact on the structure of the social security system. But this could be significant.

A merger on the paying-in side may seem technically tidier. But to remove any connection between contributions and benefits runs counter to the new single-tier pension, which deliberately kept such a link.