Compliance regime for statutory sick pay and statutory maternity pay: Great Britain
National Insurance Contributions and Statutory Payments Bill
11:15 am
Mr Norman Lamb (North Norfolk, Liberal Democrat)
We also welcome the changes, although I raised two caveats on Second Reading. First, given that the penalty is now a civil penalty, is the level imposed up to the available maximum determined by internal guidance or are there regulations, of which I am unaware, that provide guidance? I should be grateful if the Minister could clarify further how the Revenue determines the level in matters that are already covered by civil penalties and how it will be determined in the present case.
Secondly, the burden of proof reduces when the change is made from criminal to civil liability, which makes it easier for the body concerned—in this case the Inland Revenue—to impose the penalty and recover a sum from the citizen. We would like reassurance that those powers will be used proportionately. That relates to the point made by the hon. Member for Hertford and Stortford point about the number of prosecutions. My understanding is that there are little or no prosecutions in that area. One suspects that there may be more civil penalties—
It being twenty-five minutes past Eleven o'clock, The Chairman adjourned the Committee without Question put, pursuant to the Standing Order.
Adjourned till this day at half-past Two o'clock.