Schedule 2 - Penalties: supplementary
Tax Credits
9:30 am
Mr James Clappison (Hertsmere, Conservative)
Good morning, Mr. Beard. Once again, it is a pleasure to serve under your chairmanship.
Schedule 2 concerns the procedure for imposing penalties. Under paragraph 1, the person on whom the penalty is imposed is either the claimant or the employer. We are concerned here with the employer, for reasons that we gave in previous debates.
Under the schedule a penalty is imposed and then, if the person concerned wishes to challenge the determination, he may appeal to the general commissioners or the special commissioners. Amendment No. 28 would require the board to give an employer the opportunity to make representations before a penalty was imposed. We hope that the Minister will agree that at least employers should have an opportunity to put their case before a penalty is imposed. We want the emphasis to be placed on advice and discussion rather than on penalties.