Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many (a) people and (b) businesses received national insurance contributions relief for approved company share option plans in (i) 2013-14 and (ii) 2014-15.

The number of people that received National Insurance contributions relief through approved Company Share Option Plans (CSOP) in 2013-14 was estimated to be 35,000.

The number of businesses that received National Insurance contributions relief through approved CSOP in 2013-14 was estimated to be 450.

Data for 2014-15 is not currently available.

National Statistics are published for approved employee share schemes. The latest statistics for CSOP can be found at:

https://www.gov.uk/government/statistics/company-share-option-plans.