I beg to move amendment 23, in clause 48, page 31, line 27, leave out from “offence,” to end of line 28.

This amendment removes the ability of HMRC to disqualify persons from the scheme because a penalty for dishonest conduct has been imposed on them under another enactment.

With this it will be convenient to discuss the following:

Clause stand part.

Clause 49 stand part.

Clauses 48 and 49 allow HMRC to exclude persons who have sought to abuse the scheme from benefiting from it. This is a sanction for abuse.

Clause 48 allows parents to be excluded in three circumstances: where they have acted dishonestly in the scheme; where they have been dishonest in obtaining another Government benefit; or where they have been penalised for their actions in the scheme on multiple occasions. Clause 49 allows child-care providers to be removed from the list of child-care providers that can receive payments from the parent under the scheme if they, too, have acted dishonestly.

Government amendment 23 makes a minor change to clause 48. It restricts exclusions from the scheme for persons abusing Government benefits to cases where the person is convicted of an offence.

Amendment 23 agreed to.

Clause 48, as amended, ordered to stand part of the Bill.

Clause 49 ordered to stand part of the Bill.