Mr Andrew Tyrie (Shadow Minister, Economic Affairs; Chichester, Conservative)

The hon. Gentleman is shocked, but there are more points to be made.

Will the Economic Secretary explain why an election cannot be made under section 98 of the Finance Act 2002? Why can a repayment of gift aid relief not be carried back a year? I have not seen an explanation for that. Why is it restricted to self-assessment? The Government are reducing self-assessment; higher rate taxpayers are no longer automatically included, so would it not be logical to help charities by enabling those that regularly receive tax repayments to use the provision? They are the so-called R40 claims cases.

Incidentally, in a representation from the Chartered Institute of Taxation, it was pointed out to me that the Economic Secretary suggested that that was his intention when he introduced the provisions a couple of years ago. He said:

''I reassure him that the carry-back provision that we are discussing is available to all taxpayers. The self-assessment return is simply a convenient mechanism for claiming it; the Government and the Inland Revenue will make available alternative routes for those who do not receive self-assessment returns.''—[Official Report, Standing Committee F, 13 June 2002; c. 402-403.]

It seems that the Government originally intended that provision, but that they are not now enacting it.

Finally, on the question of short returns, will those using the new short forms from April next year be eligible for the scheme? As far as I am aware, they are not currently. This is the second trial year of short returns. Why have they been omitted? Is it because of complexity? Is the Economic Secretary sure that they need to be omitted?

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