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Session 1998-99
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Amendments to the Tax Credits Bill

Tax Credits Bill -
Amendments to be debated in the House of Lords

Here you can browse the Amendments to the Tax Credits Bill to be moved in Committee in the House of Lords.

  
Clause 1
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     Page 1, line 7, leave out first ("tax") 
     Page 1, line 7, leave out second ("tax") 
     Page 1, line 8, leave out subsection (2) 
  
Clause 2
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     Page 1, line 10, leave out ("tax") 
     Page 1, line 11, leave out ("tax") 
     Page 2, line 2, at end insert--
 
    ("(  )  The Treasury, in making regulations under any functions transferred to it under subsection (1) above, shall ensure that payments of the tax credit are not made to individuals who have an income, or to couples who have a joint income, in excess of the income at which the higher rate of tax would be payable by an individual.")
 
  
Clause 5
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     Page 2, line 45, at end insert--
 
    ("(  )  Where a married couple with children are both in employment and entitled to any tax credit the Board shall ensure that it is paid to the mother.")
 
     Page 2, line 45, at end insert--
 
    ("(  )  Where there is only one earning partner in a married couple the Board shall ensure that any tax credit shall be paid to the non-earning partner.")
 
     Page 3, line 1, leave out subsection (2) 
     Page 3, line 13, at end insert ("and their officials shall be responsible for calculating the tax credit due to individual employees and informing the relevant employers of the tax credit to which their employees are entitled") 
     Page 3, line 20, leave out paragraph (c) 
     Page 3, line 29, leave out ("subject to subsection (2) above") 
  
Clause 6
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     Page 3, line 35, at end insert--
 
    ("(  )  The Board shall be responsible for paying to each employer with employees entitled to any tax credit the total amount due to their employees at the end of each week.")
 
     Page 3, line 35, at end insert--
 
    ("(  )  The Board shall ensure that any single parent can decide to receive payment of any tax credit direct from the Board rather than from the employer.")
 
     Page 3, line 39, after ("employers") insert ("with the exception of employers who employ fewer than 20 people") 
     Page 3, line 44, at end insert ("so long as such documents and records relate only to the number of hours worked by the employee and the employee's entitlement to remuneration") 
     Page 3, line 46, at end insert--
    ("(  )  that the Board shall not pass to an employer any information other than the amount of tax credit to which a particular employee should be paid;")
 
     Page 4, line 6, at end insert--
    ("(  )  for the payment of the costs of operating tax credits incurred by employers where those employers' annual National Insurance Contributions payments do not exceed £25,000;
 
     Page 4, line 10, at end insert--
 
    ("(  )  An employer who is responsible for the tax credit received by an employee shall take reasonable precautions to ensure that the fact that an employee is in receipt of tax credit is not disclosed to any other employee except those directly responsible for the administration of the payroll.")
 
     Page 4, line 17, at end insert ("except in the case of employers who employ fewer than 20 people in respect of whom it shall come into force on 6th April 2002") 
  
After Clause 6
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     Insert the following new Clause-- 
     ("  .--(1)  Section 6 above shall not apply to the payment of tax credits to employees of agricultural trades or businesses.
 
    (2)  The Board shall make payments of tax credits directly to employees of agricultural trades or businesses who are entitled to receive such credits.")
Employees of agricultural trades or businesses: exception from section 6.
  
Schedule 1
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     The above-named Lords give notice of their intention to oppose the Question that Schedule 1 be the First Schedule to the Bill. 
  
 
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Prepared 16 April 1999