Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increases in employer National Insurance contributions on the recruitment of young workers in Scotland.

A detailed assessment of the policy has been published by HMRC in their Tax Information and Impact Note. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

The Office for Budget Responsibility (OBR) also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances. Accounting for policies that will materially affect the forecast, the OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.

The UK Government is committed to providing young people with the best start to their working lives. That is why we have committed to a Youth Guarantee to support young people across Great Britain to earn or learn. This includes a Jobs Guarantee, which will provide a six-month paid work placement for every eligible 18- to 21-year-old who has been on Universal Credit and looking for work for 18 months.