Senior cabinet minister Jacob Rees-Mogg has been accused of crying “crocodile tears” over the National Insurance rise, as Conservative MPs say it is too late for a rebellion over the looming tax hike.

       The Commons leader is understood to have spoken out against April’s 1.25 per cent rise at cabinet this week – arguing that it could not be justified amid the mounting cost of living crisis.

       Senior Tory MP Jake Berry, chair of the Northern Research Group (NRG) said Mr Rees-Mogg could have opposed the measure when it was proposed last autumn.

       “It’s all very well to turn around with crocodile tears now and say, ‘Look what my policies have created’,” Mr Berry told Times Radio. “Surely this shouldn’t have happened. In fact, the time to do something about it was when it was proposed.”

       He added: “So if Jacob Rees-Mogg wants to vote with his feet that’s up to him. It’s a bit late in the day, and I do hope that the government may think again.”

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       Other Tory backbenchers urging the government to act on the cost of living crisis told The Independent it was now too late for a U-turn on National Insurance, despite Mr Rees-Mogg’s opposition.

       The party had been asked to back the rise in September to help meet the cost of the government’s social care reforms and growing NHS backlog, with only 10 rebels voting against the 1.25 per cent hike.

       Tory MP Craig Mackinlay, who opposed the tax rise, said: “I had my doubts that it would be spent on adult social care – my worry is that once it goes into the NHS pot it will never come out again. But a U-turn on that just isn’t going to happen.”

       Mr Mackinlay, chair of the Net Zero Scutiny Group of Tory backbenchers – who wants the government to scrap green levies on energy bills – said: “We have to look at other ways to help taxpayers.”

       Tory MP Robert Halfon said: “The decision [on National Insurance] has been made – they are not going to go back on it. Politics is the art of the possible. People don’t want us to put up taxes. But I’d rather focus on ways to help with energy bills.”

       Chancellor Rishi Sunak has vowed to press ahead with a planned National Insurance hike, but suggested he would consider ways to support hard-pressed families with fuel bills.

       “I have enormous respect for all of my colleagues,” he told reporters when asked about Mr Rees-Mogg’s apparent revolt. “It’s always easy to duck difficult decisions, but I don’t think that’s the responsible thing to do.”

       The hike in national insurance will come after inflation hit 5.1 per cent, more than double the UK’s 2 per cent target. Households are set to suffer another blow in April as the energy price cap is expected to be raised.

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       Mr Mackinlay and Mr Halfon are among 20 Tory MPs and peers to have written an open letter asking the government to scrap VAT and green levies on rapidly-rising energy bills.

       Labour has also urged the government to cut VAT on energy bills, and the Liberal Democrats have called for a windfall tax on oil and gas companies.