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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 Second Marshalled List of Amendments to the Tax Credits Bill to be moved in Committee in the House of Lords.

  
Clause 6
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
29     Page 3, line 31, at beginning insert ("Subject to subsection (1A),") 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
THE EARL OF BUCKINGHAMSHIRE
 
30     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.")
 
31     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.")
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
32     Page 3, line 35, at end insert--
 
    ("(1A)  Any employer employing fewer than ten employees may elect that any tax credit to which an employee is entitled shall be paid by the Board instead of being paid by him.
 
    (1B)  For the purposes of subsection (1A), the Board may make regulations providing for--
    (a)  the method for making or revoking an election;
    (b)  the method for cancelling an election if the employer subsequently employs ten or more employees; and
    (c)  two or more connected employers to be treated in specified circumstances as if each of them employed the employees employed by the other connected employers as well as the employees employed by himself.")
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
THE EARL OF BUCKINGHAMSHIRE
 
33     Page 3, line 39, after ("employers") insert (", with the exception of employers who employ fewer than 20 people,") 
34     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") 
35     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 which a particular employee should be paid;")
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
36     Page 4, line 4, at end insert--
    ("(  )  for the funding by the Board of an additional sum (calculated as a percentage of the tax credit paid by an employer) to be set off as provided in paragraph (d) by or paid to employers or any category of employers by way of compensation for the administration cost of paying tax credits;")
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
THE EARL OF BUCKINGHAMSHIRE
 
37     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;
 
38     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.")
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
39     Page 4, line 10, at end insert--
 
    ("(  )  The Board shall make regulations authorising an employee to elect to be paid tax credit by the Board if--
    (a)  the employee has more than one employer;
    (b)  the employee is employed under a fixed term contract for a fixed term of not more than 26 weeks; or
    (c)  the employee has reasonable grounds for not wishing his employer or prospective employer to know that he is entitled to tax credit or the amount of tax credit to which he is entitled.")
 
40     Page 4, line 14, after ("which") insert ("shall in the case of the first regulations made under any subsections of this section be made only if a draft of the regulations has been laid before, and approved by a resolution of, each House of Parliament and in the case of subsequent regulations") 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
41     Page 4, line 17, leave out subsection (4) and insert--
 
    ("(4)  This section shall not come into force until the Chancellor of the Exchequer has laid before both Houses of Parliament a statement that he is satisfied that employers are likely to be in a position to comply with their obligations under this Act.")
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
42     Page 4, line 17, after ("on") insert ("such day as the Treasury may by order appoint, being a day not earlier than") 
  
BY THE LORD FREEMAN
 
43     Page 4, line 17, at end insert ("if the requirements of section (Preparation of forms, etc.) are satisfied, and otherwise on such day after those requirements are satisfied as the Secretary of State may by order made by statutory instrument appoint") 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
THE EARL OF BUCKINGHAMSHIRE
 
44     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") 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
45     Page 4, line 17, at end insert--
 
    ("(  )  No order may be made under subsection (4) until the Chancellor of the Exchequer has laid before both Houses of Parliament a statement that he is satisfied that employers are likely to be in a position to comply with their obligations under this Act.")
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     The above-named Lords give notice of their intention to oppose the Question that Clause 6 stand part of the Bill. 
  
After Clause 6
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
46     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.
  
BY THE LORD FREEMAN
 
47     Insert the following new Clause-- 
     ("  .  The requirements of this section are that in respect of a tax credit the Board--
    (a)  adopts the same definition of profit and income as for the purpose of income tax,
    (b)  employs the same simplified reporting procedures as it employs in respect of income tax,
    (c)  adopts the same form of declaration in a claim form as for the purpose of an income tax return, and
    (d)  issues equivalent guidance notes with a claim form as for income tax returns,
and that it issues notes which explain in clear language all the factors which claimants might reasonably need to take into account in making the choice as to the receipt of the tax credit in question.")
Preparation of forms, etc.
  
Clause 7
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
     The above-named Lords give notice of their intention to oppose the Question that Clause 7 stand part of the Bill. 
  
Clause 9
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
48     Page 5, line 3, leave out ("the amount") and insert ("30 per cent") 
49     Page 5, line 11, after ("fails") insert ("without reasonable excuse") 
50     Page 5, line 14, after ("fails") insert ("without reasonable excuse") 
51     Page 5, line 17, after ("fails") insert ("without reasonable excuse") 
52     Page 5, leave out line 28 and insert ("Where the Board is satisfied beyond a reasonable doubt that a person fraudulently--") 
53     Page 5, line 38, after ("liable") insert--
    ("(i)  in the case of negligence,")
 
54     Page 5, line 38, at end insert ("and
    (ii)  in the case of fraud, to prosecution")
 
  
Before Clause 14
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
55     Insert the following new Clause-- 
     ("  .  No regulations made under this Act shall reduce the entitlement to travelling expenses or remission of charges under section 83A of the National Health Service Act 1977 of a person in receipt of disabled person's tax credit, who would also have been so entitled had he been entitled to disability working allowance.")Remission of payment of NHS charges etc.
  
BY THE LORD RIX
THE BARONESS DARCY DE KNAYTH
 
56     Insert the following new Clause-- 
     ("  .  The definition of remunerative work in respect of which a disabled person's tax credit may be payable shall include remunerative work for less than 16 hours a week as set out in--
    (a)  section 129 (disability working allowance) of the Social Security Contributions and Benefits Act 1992; and
    (b)  section 128 (disability working allowance) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.")
Definition of remunerative work: disabled persons tax credit.
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
57     Insert the following new Clause-- 
     ("  .  In section 135 of the Social Security Contributions and Benefits Act 1992 (the applicable amount) after subsection (1) there shall be inserted--
        (1A)  The applicable amount prescribed for a working families' tax credit and a disabled person's tax credit shall include an amount for prescribed housing costs."")
Housing costs.
  
BY THE LORD SWINFEN
THE LORD ASTOR OF HEVER
THE LORD HIGGINS
 
58     Insert the following new Clause--
 
    ("  .  At the end of subsection (1)(b) of section 129 of the Social Security Contributions and Benefits Act 1992 (disability working allowance) there shall be inserted "or is the parent of a child under 16 entitled to any rate of either component of disability living allowance or for the disabled child's premium".")
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
59     Insert the following new Clause-- 
     ("  .  Section 170 of the Social Security Administration Act 1992 (social security advisory committee) shall apply in connection with tax credits as if references in that section to the Secretary of State were references to the Treasury or the Board and as if this Act was one of the relevant enactments as defined in that section.")Social Security Advisory Committee.
  
Clause 15
 
  
BY THE LORD RIX
THE BARONESS DARCY DE KNAYTH
 
60     Page 8, line 27, after ("circumstances") insert ("(including the provision of care for disabled children in the home)") 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
61     Page 8, line 32, after ("which) insert ("shall in the case of the first regulations made under this section be made only if a draft of the regulations has been laid before, and approved by a resolution of, each House of Parliament and in the case of subsequent regulations") 
  
Clause 16
 
  
BY THE LORD SKELMERSDALE
 
62     Page 8, line 42, leave out from ("credit") to end of line 43 
  
After Clause 16
 
  
BY THE LORD FREEMAN
 
63     Insert the following new Clause-- 
     ("  .  The Board shall lay before Parliament no later than 31st January 2001 a report on the performance in the first year of operation of each of the working families' tax credit and the disabled person's tax credit, setting out--
    (a)  the targets set for take up of each tax credit and actual performance against those targets;
    (b)  the comparative time for finally determining claims compared with the final year of operation of family credit and disability working allowance;
    (c)  the targets set by the Board for fully accurate determination of entitlement to tax credits and actual performance against those targets, and
    (d)  the percentage of claims which were--
          (i)  submitted by claimants in an incorrect form,
          (ii)  fraudulent, and
          (iii)  incorrectly determined by the Board (whether or not the determination was subsequently rectified).")
Report on first year of operation.
  
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. 
  
Schedule 3
 
  
BY THE LORD SKELMERSDALE
 
64     Page 19, line 50, leave out from ("by") to ("the") in line 51 
65     Page 20, line 43, leave out from ("by") to ("the") in line 44 
66     Page 20, line 50, leave out from ("taken") to ("for") in line 51 
  
Schedule 5
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
67     Page 26, line 43, leave out (""121F"") and insert (""State)"") 
68     Page 26, line 44, at end insert ("(supply to Inland Revenue for purposes of tax credit of information so held)") 
   
 
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Prepared 30 April 1999