No its not ...... here's an earlier post
Totally incorrect (and £97 billion probably equals the final cost of HS2 by the way).... by raising the pension age of women and abolishing the spouses pension (bet that one slipped under your radar) the Tories released funds to pay off the National Debt (despite that the Tories have tripled the national debt since 2010)
The NIC fund was in surplus until the CONservatives took power... since then they have been raiding it to fund their ideological madness.