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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 Marshalled List of Amendments to the Tax Credits Bill to be moved on Report in the House of Lords.

 [Amendments marked * are new or have been altered] 
Amendment
No.
 
  
Clause 2
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
1     Page 2, line 2, at end insert--
 
    ("(  )  The Social Security Advisory Committee constituted under section 170 of the Social Security Administration Act 1992 shall be renamed the Social Security and Tax Credits Advisory Committee.
 
    (  )  Part XIII of the Social Security Administration Act 1992 shall have effect, in relation to working families' tax credit or disabled person's tax credit, as if references to the Secretary of State were references to the Treasury or the Board, as may be appropriate.")
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
2     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.")
 
3     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under any functions transferred to it under subsection (1) above, shall ensure that payments of the tax credit are withdrawn at an increased rate of 75 per cent from individuals who have an income, or from couples who have a joint income, of £25,000.")
 
  
After Clause 2
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
4     Insert the following new Clause-- 
     ("  .  Regulations made by the Board under section 2(1)(c) shall provide that where a couple is entitled to working families' tax credit the credit shall be paid to the principal carer.")Working families'
tax credit to be
paid to principal
carer.
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
5     Insert the following new Clause-- 
     ("  .  Regulations made by the Board under section 2(1)(c) shall provide that, in the case of a claim for working families' tax credit, where a married or unmarried couple is included in the family and one member is in employment and the other member is receiving education or training of a specified kind and for a specified period, the tax credit may include such credit for child care as may be specified.")Child care element.
  
BY THE LORD GOODHART
THE EARL RUSSELL
THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
6     Insert the following new Clause-- 
     ("  .  Regulations made by the Board under section 2(1)(c) shall provide that, in the case of a claim for working families' tax credit, where a married or unmarried couple is included in the family, the claim shall be made by and payment shall be made to whichever member they agree should so claim and, in default of agreement, shall be made to the member having the principal responsibility for care of the children of the family.")Working families' tax credit: claimant.
  
BY THE LORD SWINFEN
 
7     Insert the following new Clause-- 
     ("  .  No schemes for working families' tax credit or disabled person's tax credit shall be prescribed under functions transferred under section 2(1)(a) until the Chancellor of the Exchequer has laid before both Houses of Parliament a statement showing the calculation of the tax credit for lone parents who receive maintenance payments and the calculation of the tax credit for parents who do not receive maintenance payments.")Calculation of tax credit for parents in receipt or not of maintenance payments.
8     Insert the following new Clause-- 
     ("  .  Under any schemes for working families' tax credit prescribed under functions transferred under section 2(1)(a)--
    (a)  comparable to the treatment of families under the disabled person's tax credit, families headed by a couple shall receive a basic tax credit, to take into account the second adult, between 55 per cent and 60 per cent greater than that received by families headed by a lone parent; and
    (b)  families with a disabled child shall receive an additional credit comparable with that paid under the disabled person's tax credit.")
Additional payments of working families' tax credit in certain cases.
9     Insert the following new Clause-- 
     ("  .  Any schemes for working families' tax credit or disabled person's tax credit prescribed under functions transferred under section 2(1)(a) shall provide that, regardless of any savings, all families with children and with an adult in full time work shall receive a minimum income of £200 per week.")Provision for minimum income.
10     Insert the following new Clause-- 
     ("  .  After section 128(5) of the Social Security Contributions and Benefits Act 1992, there shall be inserted--
        (5A)  Regulations under subsection (5) above shall provide that the appropriate maximum working families' tax credit shall include an allowance in respect of a child or a person of a prescribed description who is disabled."")
Disabled child's or person's allowance in working families' tax credit.
  
Clause 3
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
11     Page 2, line 22, leave out from ("be") to end of line and insert ("laid in draft before, and subject to approval by resolution of, each") 
  
Clause 5
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
12     Page 2, line 45, at end insert--
 
    ("(  )  The Board shall take reasonable steps to ensure that a person applying for working families' tax credit is aware that if she fears domestic violence from her partner she may submit the claim form without the signature of her partner.")
 
13     Page 2, line 45, at end insert--
 
    ("(  )  The Board shall take reasonable steps to ensure that a couple applying for working families' tax credit is aware that it may be paid to either partner, and that it may be paid by the Board direct to a partner not in employment.")
 
  
BY THE LORD FREEMAN
 
14*     Page 2, line 45, at end insert--
 
    ("(  ) The Board shall issue a code of practice as to the operation of both credits, after consultation with interested parties.")
 
  
After Clause 5
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
15     Insert the following new Clause-- 
     ("  .  Recipients of a tax credit shall be entitled to the benefits to which claimants of family credit and disability working allowances were entitled under the National Health Service (Travelling Expenses and Remission of Charges) Regulations 1988 as they had effect immediately prior to the coming into force of this Act.")Passported benefits.
16     Insert the following new Clause-- 
     ("  .--(1)  The Board shall publish annually targets for the speed and accuracy with which claims are to be processed and payments are to be made.
 
    (2)  Targets published under subsection (1) above shall include targets for--
    (a)  the speed and accuracy with which initial claims are to be processed and paid by the Board;
    (b)  the speed and accuracy with which renewal claims are to be processed and paid by the Board;
    (c)  the speed and accuracy with which claims are to be processed and paid by the Board where the employer has failed to make a payment;
    (d)  the speed and accuracy with which claims are to be processed and paid by the Board where the claimant is involved in a trade dispute lasting more than one pay period.
    (3)  The Board shall publish annually a report showing how it has performed against the previous year's targets set out in subsection (1) above.")
Publication of targets.
  
Clause 6
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
17     Page 4, line 4, at end insert--
 
    ("(  )  Regulations under this section shall not provide that an employer shall pay tax credits to an employee unless he has received, either directly or by way of deduction from remittances which he is otherwise obliged to pass to the Board, finance to pay the tax credit.")
 
18     Page 4, line 7, 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;")
 
19     Page 4, line 7, 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;")
 
20     Page 4, line 7, at end insert--
    ("(  )  for funding the administration cost incurred in paying the credit by employers of less than 500 employees;")
 
21*     Page 4, line 7, at end insert--
    ("(  )  for funding the administration cost incurred in paying the credit by employers of less than 100 employees;")
 
22*     Page 4, line 7, at end insert--
    ("(  )  for funding the administration cost incurred in paying the credit by employers of less than 50 employees;")
 
23     Page 4, line 21, at end insert--
    ("(  )  for the payment of the costs of operating tax credits incurred by employers whose annual national insurance contribution payments do not exceed £20,000;")
 
24     Page 4, line 25, at end insert--
 
    ("(  )  Regulations under this section shall not require an employer to calculate the tax credit to which an employee is entitled during the period when the employer will be responsible for payment of tax credit to that employee, other than to relate the calculation made by the Board of the employee's entitlement to tax credit to the length of time the employee is employed.")
 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
25     Page 4, line 29, 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") 
 
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Prepared 18 May 1999