HC Deb 22 April 2004 vol 420 c652W
Geraldine Smith

To ask the Chancellor of the Exchequer what account is taken of claimants' weekly entitlement before tax credit overpayments are recovered. [165411]

Dawn Primarolo

Tax credits awards are based on annual entitlement. The Inland Revenue's Code of Practice 26, "What happens if we have paid you too much tax credit?", sets out the rules that the Inland Revenue follows when adjusting an award to recover an overpayment.

Geraldine Smith

To ask the Chancellor of the Exchequer what limits there are on the recovery of overpayments for tax credits. [165415]

Dawn Primarolo

I refer my hon. Friend to the reply I gave the hon. Member for South Down (Mr. McGrady) on 3 February 2004,Official Report, column 828W.