Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered raising the employer National Insurance threshold for hospitality businesses.

At Autumn Budget 2024, the Government increased the Employment Allowance for National Insurance contributions (NICs) from £5,000 to £10,500. Furthermore, businesses can claim employer NICs reliefs for employees under-21s and under-25 apprentices 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.