Committee (4th Day)

Part of Scotland Bill – in the House of Lords at 3:15 pm on 15th March 2012.

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Photo of Lord O'Neill of Clackmannan Lord O'Neill of Clackmannan Labour 3:15 pm, 15th March 2012

The Minister has not addressed the interface of tax and benefit. Tax credits perhaps give rise to some of the most complicated questions. Speaking as a former Member of Parliament, I am aware of the issues that arise when there is the slightest adjustment to the income of some of the poorest people in our community. It would be remiss of us not to address that aspect of taxation being imposed at different rates on different sides of the border.