In my earlier remarks I made reference to the basic PAYE tools that are provided free by HMRC. They are available through dial-up and broadband connections; indeed, most commercial software packages also operate dial-up connection. As for businesses that do not use a computer at all, it is possible to purchase a computer for £149 through a Government initiative. There are details on getonlineathome.org. The net effect is a substantial reduction in the burden for businesses. As I have outlined, the PAYE system will be embedded into the payroll process.

In conclusion, real-time information will modernise PAYE and support the introduction of universal credit, which is dependent on it. The new powers will ensure the accuracy of the information supplied to HMRC and used by DWP. I hope the clause will stand part of the Bill.