Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what the cost to the public purse has been of the extension of the Class 1 Secondary National Insurance Contributions exemption for employees aged under 21 to date.

The information requested is not available as HM Revenue and Customs does not routinely produce in-year estimates of the cost of abolishing Class 1 employer National Insurance contributions (NICs) for employees under the age of 21.

However a full year costing estimate of this policy is published in table 2.2 of Budget 2015 which is available from the following address:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/416330/47881_Budget_2015_Web_Accessible.pdf

The estimates for each financial year from 2015 to 2020 are as follows:

These estimates are based on the Survey of Personal Incomes (SPI) outturn data up to 2012-13, and then projected to 2019-20 in line with the Office for Budget Responsibility's March 2015 economic and fiscal outlook.