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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 on Report in the House of Lords.

 [Amendments marked * are new or have been altered] 
Amendment
No.
 
  
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18     [Withdrawn] 
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") 
  
After Clause 6
 
  
BY THE LORD SKELMERSDALE
THE LORD ASTOR OF HEVER
 
26     Insert the following new Clause-- 
     ("  .--(1)  Section 6 above shall not apply to the payment of tax credits to employees whose contract of employment is for less than ten weeks.
 
    (2)  The Board shall make payments of tax credits directly to the employees specified in subsection (1).")
Payment of tax credits by Board.
  
Clause 9
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
27     Page 6, line 26, at end insert--
 
    ("(9)  The Treasury shall provide appeal tribunals within the meaning of the Social Security Act 1998 and general and special commissioners with sufficient funds to enable them to determine expeditiously appeals against determinations made under this section.")
 
  
After Clause 9
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
28     Insert the following new Clause-- 
     ("  .  The Chancellor of the Exchequer shall each year lay before each House of Parliament a report relating to the discharge by officers of the Board of their functions under section 9 and Schedule 4.")Discharge of functions by officers.
  
Clause 12
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
29     Leave out Clause 12 
  
Before Clause 14
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
30     Insert the following new Clause-- 
     ("  .  Receipt of disabled person's tax credit shall confer exemption from National Health Service health charges on the same basis as receipt of disability working allowance.")Health benefits.
31     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.
  
Clause 14
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
32     Leave out Clause 14 and insert the following new Clause-- 
     ("  .--(1) Subject to subsection (6) below, section 129 of the Social Security Contributions and Benefits Act 1992 (disabled person's tax credit) and section 128 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (equivalent provision for Northern Ireland) shall be amended in accordance with subsections (2) to (5) below.
 
    (2)  In subsection (1), for "or (2A)" there shall be substituted ",  (2A) or (2C)".
 
    (3)  In subsection (2)(a), for "56 days" there shall be substituted "182 days".
 
    (4)  After subsection (2B) there shall be inserted the following subsections--
        (2C)  A person qualifies under this subsection if--
      (a)  the condition mentioned in subsection (2D) below is satisfied;
      (b)  a medical practitioner (within the meaning of the Administration Act) certifies, not more than 14 days before the date when the claim for disabled person's tax credit is made--
            (i)  that in his opinion the person will continue to have the disability in question for a period of at least six months; or
            (ii)  that in his opinion the person will continue to have that disability for the remainder of his life; and
      (c)  the level of the person's expected earnings is lower, by at least the required amount, than it would have been if he had not had the disability.
        (2D)  The condition is that there are 140 qualifying days, the last falling within the period of 56 days immediately preceding the date when the claim for disabled person's tax credit is made, which are days in respect of which--
      (a)  statutory sick pay has been payable to the person;
      (b)  the lower rate of short-term incapacity benefit has been payable to him;
      (c)  income support has been payable to him on grounds of incapacity; or
      (d)  earnings have been credited to him under regulations made under section 22(5) above.
        (2E)  For the purposes of subsections (2C) and (2D) above--
      (a)  the required amount, in relation to a person's expected earnings, is--
            (i)  20 per cent of what those earnings would have been if he had not had the disability; or
            (ii)  if the amount given by sub-paragraph (i) above is less than the prescribed amount, the prescribed amount;
      (b)  qualifying days are days forming part of a single period of incapacity for work within the meaning of Part XI of this Act; and
      (c)  income support is payable to a person on grounds of incapacity if and only if he satisfies the condition in section 124(1)(e) above by virtue of being a person who--
            (i)  is, or is treated as, incapable of work for any purposes of this Act; or
            (ii)  is treated as capable of work by virtue of regulations under section 171E below.
        (2F)  Sections 3 and 112 above shall apply as if this section were included in Parts I to V of this Act."
    (5)  In subsection (8), after "allowance" there shall be substituted ", or the level of a person's expected earnings,".
 
    (6)  In section 128(2E)(c) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, as inserted by subsection (4) above, for "124(1)(e)" there shall be substituted "123(1)(e)" and for "171E" there shall be substituted "167E".
 
    (7)  In section 11(3)(b) of the Social Security Administration Act 1992 (repeat claims), for the words from "he" to "that paragraph" there shall be substituted--
            (i)  he qualified under subsection (2) of section 129 of the Contributions and Benefits Act by virtue of paragraph (a) of that subsection, or of there being payable to him a benefit under an enactment having effect in Northern Ireland and corresponding to a benefit mentioned in that paragraph; or
            (ii)  he qualified under subsection (2C) of that section or of section 128 of the Northern Ireland Contributions and Benefits Act,".
    (8)  In section 9(3)(b) of the Social Security Administration (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland), for the words from "he" to "that paragraph" there shall be substituted--
            (i)  he qualified under subsection (2) of section 128 of the Contributions and Benefits Act by virtue of paragraph (a) of that subsection, or of there being payable to him a benefit under an enactment having effect in Great Britain and corresponding to a benefit mentioned in that paragraph; or
            (ii)  he qualified under subsection (2C) of that section or of section 129 of the Great Britain Contributions and Benefits Act,".
    (9)  This section, except subsection (3) above (and subsection (1) above so far as relating to that subsection), applies to claims made, or treated as made, on or after 1st October 2000.")
Persons qualifying for disabled person's tax credit.
  
Clause 15
 
  
BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER
 
33     Page 8, line 36, at end insert--
    ("(  )  provide that where child care is provided by an adult member of the family to which the working families' tax credit or the disabled person's tax credit is payable, the Secretary of State shall take into account, for the purposes of subsection (1), an amount equivalent to the average charges made by persons in the new category;")
 
34     Page 8, line 36, at end insert--
    ("(  )  provide that where child care is provided by an adult member of the family to which the working families' tax credit or the disabled person's tax credit is payable, the Secretary of State shall take into account, for the purposes of subsection (1), an amount equivalent to half the maximum amount available towards charges made by persons in the new category;")
 
35     Page 8, line 42, after ("State") insert ("because the organisation provides child care for disabled children or") 
36     Page 8, line 42, after ("such") insert ("other") 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
37     Page 9, line 7, after ("which") insert (",  subject to subsection (5) below,") 
  
BY THE LORD GOODHART
THE EARL RUSSELL
 
38     Page 9, line 7, 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") 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
39     Page 9, line 9, at end insert--
 
    ("(5)  A draft of the first regulations to be made under this section shall be laid before each House of Parliament and those regulations shall not be made unless the draft has been approved by a resolution of each House.")
 
  
Clause 20
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
40     Page 10, line 33, leave out ("and section 19(1)") and insert (",  subsections (2) and (4) to (9) of section (Persons qualifying for disabled person's tax credit) (and subsection (1) of that section, except so far as relating to subsection (3)) and subsection (1) of section 19") 
 
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