Clause 39 - Recovery of top-up payments in other places

Part of Childcare Payments Bill – in a Public Bill Committee at 9:25 am on 28 October 2014.

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Photo of Priti Patel Priti Patel The Exchequer Secretary 9:25, 28 October 2014

I thank the hon. Lady for restating her point. Simplicity is central to the scheme, and it is worth touching on the balance of the account. We have spoken about 80% being the parent contribution and 20% being the top-up funds. It is therefore extremely unlikely that there would be an error by HMRC. The scheme has been designed that way so that HMRC cannot make an error. I recognise the hon. Lady’s point that errors do happen, and that is true in other aspects of the tax  system, but this is totally different, and the scheme has been designed in a different way. It is not comparable to other HMRC schemes.