I do not know whether we have the ability to be retrospective. If the member will forgive me, I cannot say that until we draft the regulations and have come to a determination following our own legal advice and after speaking to the DWP and HMRC.
I recognise that it is an important matter, particularly because Mr Macdonald’s constituent has been waiting for three years for the fine to be paid. When we return from recess and when we are drafting those regulations, perhaps I can meet Mr Macdonald to assure him that we will do everything possible to help people such as his constituent and many others who may well be in that situation to have those fines paid. I will endeavour to involve him in some of the conversations around the drafting of the regulations.
For all the reasons that I have outlined, I hope that Mr Macdonald will not press amendment 121 but, if he does so, I ask members to reject it.