Apprentices: National Insurance

(asked on 17th February 2023) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an estimate of the cost of not requiring employers to pay national insurance contributions for apprentices under the age of 25 in England since the introduction of that relief.


Answered by
Victoria Atkins Portrait
Victoria Atkins
Secretary of State for Health and Social Care
This question was answered on 23rd February 2023

The National Insurance Contribution (NICs) for apprentices under the age of 25 was introduced in financial year 2016 to 2017. Annual estimated costs for this relief are published by HM Revenue and Customs in their Non-Structural Tax Relief Statistics publication which can be found online at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.

This information is for the UK, and HMRC does not provide a break-down of these costs for England.

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