The Coalition government intends to introduce a scheme to help new businesses in targeted areas of the UK by allowing a reduction in employers’ national insurance.For a business commencing within a three-year qualifying period, the employer will not have to pay the first £5,000 of Class 1 employers’ NIC due in the first 12 months of employment. This will apply to each of the first ten employees hired in the first year of the business. The scheme is intended to start no later than September 2010. Any new business set up from 22 June 2010 which meets the criteria set out will also benefit from the scheme. The counties and regions which will benefit will be Scotland, Wales, Northern Ireland, the North East, Yorkshire and the Humber, the North West, the East Midlands, the West Midlands and the South West.