PARLIAMENTARY WRITTEN QUESTION
(20 March 2026)

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of providing relief on employer's National Insurance Contributions for a) those not in education, employment or training, b) the long-term sick and c) those under the age of 24.

Asked by:
Sir Julian Smith (Conservative)

Businesses are able to claim employer National Insurance Contribution reliefs including those for under-21s and under-25 apprentices on earnings up to £50,270. These reliefs are forecast to be worth around £2.5 billion in 2025/26.

The government is committed to providing young people with the support they need to earn or learn. At the last Budget, we committed more than £1.5 billion to back young people through the Youth Guarantee and invest additional funding in the Growth and Skills Levy. We recently went further, announcing around £1 billion more to help unlock up to 200,000 job and apprenticeship opportunities for young people.

The government will also provide personalised employment and health support for anyone on out of work benefits with a work-limiting health condition or disability, as set out in the Pathways to Work Green Paper.

Answered by:
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