§ Barbara FollettTo ask the Chancellor of the Exchequer when proposed drafts of the statutory instruments regarding the working tax credit and the child tax credit will be made available.[55840]
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§ Dawn PrimaroloAs part of the on-going consultation about the proposed new child tax credit and working tax credit and to inform debate on the Tax Credits Bill, copies of a number of draft statutory instruments have today been placed in the Libraries of both Houses. A memorandum has been prepared by the Inland Revenue and the Department for Work and Pensions to accompany these drafts, copies of which have also been placed in the Libraries.
The draft statutory instruments have been prepared by the Inland Revenue and the Department for Work and Pensions. Together they contain proposals for the definition of income for the purposes of the new tax credits, detailed rules about entitlement to those credits and their proposed structure, and the arrangements for paying the credits to claimants. They also set out proposed changes to social security legislation in consequence of the introduction of the new credits.
Drafts of further statutory instruments will be made available in due course.