Clause 43
Finance Bill
6:15 pm
David Gauke (Shadow Minister, Treasury; South West Hertfordshire, Conservative)
The clause relates to the tax treatment of in-work credit, return-to-work credit, in-work emergency discretion funds, and emergency fund payments. A pilot scheme was rolled out nationally, and although that pilot scheme benefited from being exempt from income tax, that would not be the case for the national scheme but for this clause. How wide were the pilot schemes, what percentage of the country was covered by them, and when will the national schemes be introduced?