Question to the HM Treasury:

To ask His Majesty's Government what plans they have to review the age-related exemption for National Insurance contributions.

Employees and the self-employed make contributions that determine their level of State Pension until State Pension age. Payment of National Insurance contributions (NICs) builds an individual’s entitlement to claim contributory benefits which then replace earnings in certain circumstances, for example if someone is unable to work or is retired. After reaching State Pension age, the liability for employee and self-employed NICs no longer exists.

Employers are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 whose annual salaries are below £50,270.

The Government keeps all taxes under review as part of the policy making process.