Clause 12 - Child care element
Tax Credits Bill
4:45 pm
Mr Howard Flight (Arundel and South Downs, Conservative)
I beg to move amendment No. 33, in page 8, line 26, at end insert—
'(2A) The charges of a prescribed description under subsection (2) may include an amount to take account of the loss of earnings of a person or of the spouse or, in the case of an unmarried couple, of the partner of the person by whom a claim for working tax credit is made who does not take qualifying remunerative work in order to care for a child of a prescribed description for whom the person is responsible.
(2B) The amount of tax credit payable under subsection (2A) shall not exceed the maximum amount payable to a person in qualifying remunerative work'.