§ Mr. GibbTo ask the Chancellor of the Exchequer what reasons underlie the deduction of income tax credits from the figure for net taxes and social security contributions in Table B9 of the Pre-Budget report, Cmnd 4076. [64639]
§ Ms HewittIncome tax reliefs such as MIRAS and other tax credits, including the Working Families Tax Credit, are part of the income tax system and are administered by Inland Revenue. As they reduce the receipts of Inland Revenue, they are netted off the figures for total tax receipts and social security contributions.