Apprenticeships are paid jobs and availability is determined by employers, both small and large, choosing to offer apprenticeships and recruit apprentices.

The UK-wide Apprenticeship Levy will enable us to fund the step change needed to achieve 3 million quality apprenticeship starts in England by 2020, benefitting employers and learners alike.

Supporting and growing apprenticeships amongst smaller employers who won’t be asked to pay the levy is critical to us. The government will pay 90% of the apprenticeship training and assessment costs (up to the maximum amount of government funding available for that apprenticeship) and the employer will only pay a 10% contribution. We will extend government support to 100% for the smallest employers taking on younger apprentices.

We are undertaking a wide range of activity to ensure employers of all sizes are aware of how they can make the most of the opportunities presented by apprenticeship reforms.

The Government is supportive of the co-operatives sector, including where this model can benefit the self-employed and help their businesses to grow.

To help self-employed people, the British Business Bank facilitates the provision of finance at all stages of a business’ development. In addition, the Industrial Strategy announced the launch of the Entrepreneurship Review and the Scale-Up Taskforce to make the UK the best place in the world to start and grow a business.

In addition, the Government continues to explore further ways to support the co-operatives sector. For example, at Spring Budget 2017, the Government announced that thresholds at which co-operatives will have to conduct a full audit will increase in line with those for companies. This will place co-operative and community benefit societies on a level playing field with companies of the same size.

My Rt Hon Friend the Prime Minister has asked Matthew Taylor to look at employment practices in the modern economy. This is examining a range of issues, including security, pay and rights for those working in more flexible roles, including the self-employed.

My Department is currently consulting on the £300 million discretionary relief scheme. The scheme will enable local authorities to help those individual businesses that are facing increased rates bills. Local authorities will be responsible for the design of local schemes which will include setting the eligibility criteria that will apply. The consultation is available at: https://www.gov.uk/government/consultations/discretionary-business-rates-relief-scheme

Additionally, the £110 million Supporting Small Business Relief Scheme will also be available to assist those ratepayers losing small business rates relief or rural rate relief as a result of revaluation.

Matthew Taylor’s Independent Review of Modern Employment Practices will look at the impact of non-standard forms of employment on security, pay and rights such as sick pay and the Government will consider any recommendations his report may make with regards to sick pay entitlement.

The Government is supporting self-employed people by extending, from April 2017, the New Enterprise Allowance to include an offer of mentoring support for self-employed Universal Credit (UC) claimants to help them grow their existing business.

This Department is also working closely with Her Majesty’s Revenue and Customs and the Department for Business, Energy and Industrial Strategy to ensure it delivers a joined up service and identifies local and national provision available to support those in existing self-employment or those who wish to start a new business.

The Government takes false self-employment very seriously and is committed to taking action to tackle this. Where companies are thought to have misclassified individuals, HM Revenue and Customs (HMRC) will take steps to ensure that the appropriate tax, NICs, interest and penalties are paid.

An estimate of the effect on Exchequer of false self-employment is not available. HMRC publish estimates of the tax gap in ‘Measuring Tax Gaps’ each year. The latest estimates of the tax gap can be accessed at:

www.gov.uk/government/statistics/measuring-tax-gaps

Separate information on the tax gap from false self-employment is not available.

National Insurance contribution rate increases have been ruled out for the remainder of this Parliament. The Government looks forward to the outcome of the Matthew Taylor report into modern employment practices to inform the Government’s review into employment practices in the modern economy.

The Government takes false self-employment very seriously and is committed to taking action to tackle this. Where companies are thought to have misclassified individuals, HM Revenue and Customs (HMRC) will take steps to ensure that the appropriate tax, NICs, interest and penalties are paid.

An estimate of the effect on Exchequer of false self-employment is not available. HMRC publish estimates of the tax gap in ‘Measuring Tax Gaps’ each year. The latest estimates of the tax gap can be accessed at:

www.gov.uk/government/statistics/measuring-tax-gaps

Separate information on the tax gap from false self-employment is not available.

National Insurance contribution rate increases have been ruled out for the remainder of this Parliament. The Government looks forward to the outcome of the Matthew Taylor report into modern employment practices to inform the Government’s review into employment practices in the modern economy.

As the Chancellor announced in his statement to the House of Commons on the 15th of March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019.

The Government will consult over the summer on options to address differences in parental benefits – the principal outstanding difference between employed and self-employed people that NICs provide access to.

As the Chancellor announced in his statement to the House of Commons on the 15th of March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019.

The Government will consult over the summer on options to address differences in parental benefits – the principal outstanding difference between employed and self-employed people that NICs provide access to.

As the Chancellor announced in his statement to the House of Commons on the 15^th of March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019.

The self-employed already have entitlement to contribution-based Employment and Support Allowance through payment of Class 2 NICs. The abolition of Class 2 NICs will continue as announced in April 2018 but self-employed individuals can continue to gain access to contributory benefits based on a profits test in Class 4 NICs. Full details are available online at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/573606/abolishing_class_2_NICs_response_web.pdf

As the Chancellor announced in his statement to the House of Commons on the 15th of March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019.

The Government will consult over the summer on options to address differences in parental benefits – the principal outstanding difference between employed and self-employed people that NICs provide access to.

As the Chancellor announced in his statement to the House of Commons on the 15th of March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019.

The Government will consult over the summer on options to address differences in parental benefits – the principal outstanding difference between employed and self-employed people that NICs provide access to.

The Government has taken a number of steps to ensure that self-employed people can pay into pension schemes and save for their retirement.

It has created the National Employment Savings Trust (NEST) to offer low-charge pension schemes. The Government has also introduced flexibility through the carry forward of the Annual Allowance to help individuals with irregular earnings, including the self-employed, to contribute more to their pension.

The Government will introduce the Lifetime ISA from 6 April which supports younger adults to save up to £4,000 each year for later in life by providing a generous bonus of up to £1,000 a year on these contributions. Although the Government has made it clear that the Lifetime ISA is not being introduced as a replacement to pension savings products, it will provide an additional option for long term saving to the self-employed.

The Government will also review automatic enrolment this year. The review includes a theme about coverage for those who do not currently benefit from automatic enrolment, including the self-employed.

The Government is committed to increasing competition in banking and creating an environment in which firms compete to offer a range of products that suit the varying needs of their customers.

The independent Financial Conduct Authority (FCA) rules do not prevent self-employed customers from getting a mortgage. The FCA’s rules recognise that lenders should have flexibility to decide what evidence of income they can accept from self-employed customers for the purposes of an affordability assessment.

There are a wide variety of mortgage products available in the UK and lender’s policies will vary so self-employed customers may benefit from shopping around.

The Minimum Income Floor is designed to encourage and incentivise self-employed Universal Credit claimants to increase their level of earnings and work their way out of welfare dependency. In order to give individuals a fair and proportionate amount of time to grow their business, the government has introduced a start-up period of up to twelve months (for those eligible) where the Minimum Income Floor will not be applied. Once an individual is deemed to be self-employed for the purposes of Universal Credit, they will not be expected to undertake ‘work search’ requirements so that they can concentrate on making a success of their business and increasing their earnings to lift them out of welfare dependency.

The government has no current plans to reform the Minimum Income Floor or to extend the start-up period for self-employed claimants in Universal Credit.

The Minimum Income Floor is designed to encourage and incentivise self-employed Universal Credit claimants to increase their level of earnings and work their way out of welfare dependency. In order to give individuals a fair and proportionate amount of time to grow their business, the government has introduced a start-up period of up to twelve months (for those eligible) where the Minimum Income Floor will not be applied. Once an individual is deemed to be self-employed for the purposes of Universal Credit, they will not be expected to undertake ‘work search’ requirements so that they can concentrate on making a success of their business and increasing their earnings to lift them out of welfare dependency.

The government has no current plans to reform the Minimum Income Floor or to extend the start-up period for self-employed claimants in Universal Credit.

The Government is looking at what more could be done to support the self-employed, but do not have plans to introduce an adoption allowance for self-employed adopters.

The Government is looking at what more could be done to support the self-employed, but do not have plans to extend Statutory Payments to self-employed people. Statutory payments are paid by employers to qualifying employees.

It is estimated that there will be approximately 600,000 households with at least one individual whose main employment is self-employment entitled to Universal Credit when it is fully rolled out.