The new tax on earnings is designed to raise the billions of pounds needed to address the crippling social care crisis currently facing the country. The Government could raise National Insurance contributions by around one percent to pay for the reforms. However, amid rising tensions in the Conservative Party, the Prime Minister could face an uphill battle to push the tax rise through.

       Former chancellor Lord Philip Hammond has warned that plans to increase National Insurance to pay for social care are "wrong" and will provoke a "very significant backlash".

       Last week former Health Secretary Jeremy Hunt suggested there should be a new "health and care premium" added to tax, rather than raising National Insurance or income tax.

       The Prime Minister will first present the manifesto pledge breaking policy to his Cabinet at 8.30am before putting it to Parliament at midday.

       Chancellor Rishi Sunak and Health Secretary Sajid Javid are later expected to join Mr Johnson in a coronavirus-style press conference in Downing Street later this afternoon at about 5pm.

       READ MORE: Boris Johnson defends controversial tax hike to fix social care system

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