To ask the Chancellor of the Exchequer whether his Department has made an assessment of the merits of (a) reducing National Insurance contributions for businesses taking on a graduate employee and (b) providing a National Insurance contribution rebate to businesses with fewer than 50 members of staff in 2010-11; and if he will make a statement.

All tax and national insurance policy is kept under constant review. Previous experience of schemes with special arrangements for national insurance contributions for specific groups suggests administrative costs could limit take up.

Budget 2010 announced that the Government will extend the £1.3 billion Young Person's Guarantee after March 2011 to ensure young people adversely affected by the recession continue to be offered a Future Jobs Fund job, training or work experience if they cannot find employment within six months.