New businesses outside London and the South East won't have to pay National Insurance for their first 10 employees under a new scheme to be unveiled in Tuesday's Emergency Budget.
The tax break, which is worth £900m, is expected to last three years.
Chancellor George Osborne has refused to comment on the initiative but it was a proposal included in the Conservative Party's election manifesto and several media outlets are reporting it will be included in the Budget announcement next week.
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