Written Question·Treasury·UIN 102311
Hospitality Sector and Retail Trade: Young People
Tabled: 2 January 2026
Answered: 12 January 2026
Question
Dr Beccy Cooper
Labour — Worthing West
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of tax incentives for retail and hospitality employers to employ people aged 18 to 21 years old.
Answer
Dan TomlinsonBusinesses can already claim a number of employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers will pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.