Schedule 2 - Penalties: supplementary
Tax Credits
9:45 am
Mr James Clappison (Hertsmere, Conservative)
No doubt members of the Committee know that the Financial Secretary and I have encountered each other in several incarnations in both government and opposition. I have often heard him uphold tradition as he has today. He makes a splendid upholder of tradition, and as one who loves tradition I am inclined to have some sympathy with him. However, on this occasion my sympathy is tempered by the need to make a modest, but useful and desirable reform that would give access to justice to people who may be daunted by the existing provisions.
I should not be surprised to learn that not many appeals are brought in respect of tax credits. The claimants involved are generally people of modest income who would find a visit to any court daunting in several respects, not least that of worrying about liability for costs. A visit to a county court, which is a more local forum, would be a less daunting prospect than a visit to the High Court, with all its majesty and attendant procedure. I am not entirely convinced by the Financial Secretary's arguments in support of tradition. As he knows, county courts are presided over by very competent legal tribunals; such matters are well within their capabilities.
Nevertheless, our proposal is modest and we are about to come to important matters. In the interests of making progress, I beg to ask leave to withdraw the amendment.
Amendment, by leave, withdrawn.
Schedule 2 agreed to.