Clause 19 - Payments after death of child
Child Trust Funds Bill
10:30 am
Mr David Laws (Yeovil, Liberal Democrat)
Amendments Nos. 169 and 170 are in the spirit of the probing amendments tabled by the hon. Member for Tatton. To some extent the hon. Gentleman has anticipated the comments that I intended to make. Both the amendments deal with sensitive issues, which we hope will affect only a small number of people. However, it seems sensible to consider them at this stage in the Bill, to ensure that we take every opportunity to avoid giving offence to people.
Amendment No. 169 seeks additional information and guidance from the Government on how the Inland Revenue will deal with a situation in which a child has died before a payment. We could be considering the initial contribution—a child may have died at an early age. In those circumstances, as the hon. Member for Tatton said, a family will be grief-stricken, and the way in which the Inland Revenue interacts with that family over the issue could give huge offence.
The issue is difficult for both the Inland Revenue and the Government. Some people might take offence at the idea that the Inland Revenue had not made a payment that was due to them when a child had died. However, other parents might identify the child trust fund entirely with the individual child, and when that child had died, they might therefore be extremely upset to receive communications from the Inland Revenue about a payment being made in those circumstances. Those of us who have known parents who have lost children at an early age will know what a difficult time that is, and how long-lasting it can be. I hope that the amendments will prompt the Inland Revenue, if it has not done so already, to consider how it should interact with parents under such circumstances, particularly where children have died very early in their lives. I hope that consideration will also be given to the appropriate communication by the Inland Revenue of the entitlements that will be established by the Bill. I am not questioning that those entitlements are the wrong ones, or that the Government should not make payments under those circumstances, but I can see scope for grave offence being given. Different parents will respond to communication from the Inland Revenue in different ways. The Government need to bear that in mind when considering that process.
As the hon. Member for Tatton may already have anticipated, amendment No. 170 deals with an even more sensitive situation, where a child has been killed by the parent. Is there a law that already deals with such circumstances and anticipates how the child trust fund revenues would be allocated? Is that something for the child trust fund regulations? If it is, will the Minister confirm that, under those circumstances, the Government would not make payments from the proceeds of the child trust fund account to the parent?