My hon. Friend has raised many times in the House the question of what happens if people are made to work short time. There are a number of reasons why working practices are changing. According to recent research I have seen, most people who work part time—the Majority of whom are women—would prefer to work full time. The position has changed. We have tended to assume in the past that women work part time because that suits them and their family responsibilities, but now most part-time work is involuntary: people would work full time if they could. Increasingly, employers are trying to make people work part time or short time in order to manage until the economy picks up. In that context, awareness of the availability of tax credits is essential. It is also essential for employers to know that they can defer payment of tax to help them with their cash flow.