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Totally agree on the VAT issue, and the idea of no NI for under 25's is also good but a real incentive would be to allow SME's that employ under 11 people to take individuals on as self employed freeing them up from all of the red tape of PAYE, NI etc. If all of the 1.9m or so SME's (estimate) in that bracket took on one more person it would seriously impact unemployment. A simple reporting tool that employers could record details of self employed persons NI Number to be sent to Revenue would give enough protection against abuse and ensure minimum wages were maintained.

Adrian Brown
Strategy Execution Specialist

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