Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered extending National Insurance Contribution exemptions; and if she will make an assessment of the potential impact of doing so on levels of recruitment in the hospitality sector.

Businesses can claim a number of employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers will pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

There are a wide range of factors to take into consideration when introducing or expanding a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and the cost.

The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.