Clause 2 - Functions of board

Part of Tax Credits Bill – in a Public Bill Committee at 11:30 am on 15 January 2002.

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Photo of Mark Hoban Mark Hoban Conservative, Fareham 11:30, 15 January 2002

The Minister's logic works, although I wholly disagree with it. As an accountant, I advise many clients against netting off, and that is what we are doing under this system. I do not agree with her argument.

Someone who is unemployed may receive the child tax credit, and because he or she qualifies for the jobseeker's allowance, or income support, he or she does not pay any tax. The Minister uses an argument based on the way in which employers administer their payrolls and applies it to the tax benefits paid to someone who is not in work. That would be a benefit, not a tax credit.