Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has considered introducing (a) business rates relief and (b) National Insurance contribution rebates for small independent MOT testing stations.

There are a wide range of factors to take into consideration when introducing 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.

At the Budget, the Government acted to limit increases in business rates bills, announcing a support package worth £4.3 billion. The Government introduced new permanently lower multipliers for eligible retail, hospitality and leisure properties. These new multipliers are worth nearly £1 billion per year and benefit over 750,000 properties. Additionally, around a third of properties already pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefiting from reduced bills as this relief tapers.

Businesses are able to claim employer NICs reliefs for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270. These reliefs are estimated to be worth around £2.5 billion in 2025/26.