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PARLIAMENTARY WRITTEN QUESTION
(2 January 2026)

Question Asked

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of tax incentives for retail and hospitality employers to employ people aged 18 to 21 years old.

Asked by:
Dr Beccy Cooper (Labour)

Answer

Businesses can already 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.


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