Boris Johnson and Rishi Sunak have so far resisted growing calls for the policy to be postponed for a year to take off the pressure on squeezed household budgets.
The government has argued it would be irresponsible to leave a £12bn funding gap in the NHS budget, and that the progressive structure of the NI rise meant 50 per cent of the total would fall on the richest 15 per cent of earners.
A HM Treasury spokesperson said: “The health and social care levy will provide a necessary, permanent source of funding to support the NHS and fix the social care system.
“The levy is progressive and fair with those earning more paying more, meaning the highest earning 15 per cent will pay over half the revenues.
“We’re also providing around £21bn this financial year and next to help families and businesses with the cost of living.”
carmen.reichman@ft.com
