Trade deal criticised over 'two-tier' tax system The Government has agreed a trade deal with India that exempts temporary Indian workers from paying National Insurance in the UK for three years, making them cheaper to hire. Critics argue this creates a 'two-tier tax' system, especially after National Insurance contributions for British firms were raised last year. Conservative leader Kemi Badenoch said the agreement delivers "two-tier taxes," arguing that it offers tax refunds for Indian workers that are not available to UK staff.