Commentary on provisions of Bill
Clause 1: Full employment: reporting obligation
65 The clause will place a new duty on the Secretary of State to produce an annual report on the progress towards full employment during this Parliament. It will hold Government to account on its commitments towards full employment. The first annual report will set out the measure(s) of full employment, which will allow Government to take time to consider the measures which best reflect the labour market.
66 Subsection (2) provides that this section is repealed on the date of the first dissolution of Parliament after this section comes into force.
Clause 2: Apprenticeships reporting obligation
67 The Government has set a target for three million apprenticeships to be started in England during this Parliament. This clause would require the Secretary of State to report on progress made towards that target. The clause specifies five reporting periods to cover the entire period beginning with 1 May 2015 and ending with 31 March 2020. Information must be published within nine months of the end of each reporting period.
68 The Secretary of State must lay a report in Parliament for each reporting period. The reports will include or reference statistical information about the progress made in the reporting period towards meeting the target, together with any other information about apprenticeships that the Secretary of State considers appropriate. This might include information about policies introduced to support the growth of apprenticeships.
69 As the target relates specifically to this Parliament, the clause contains a provision for automatic repeal a year after the final reporting period, allowing time for the final report to be published.
70 "Apprenticeship" is defined in the clause as an approved English apprenticeship and certain other statutory apprenticeships. An approved English apprenticeship is an arrangement which takes place under an approved English apprenticeship agreement between employer and apprentice or is an alternative English apprenticeship. The approved English apprenticeship agreement is a combination of paid employment and training towards achievement of a recognised standard. The other statutory apprenticeships relate to apprenticeship frameworks which have not yet been withdrawn by the Secretary of State and are saved by article 13 of and the Schedule to the Deregulation Act 2015 (Commencement No. 1 and Transitional and Saving Provisions) Order 2015 (S.I. 2015/994).
Clause 3: Support for troubled families: reporting obligation
71 This clause requires the Secretary of State to prepare a report on progress made by families who receive support as part of the Troubled Families Programme. This report will be based on the information the programme's payment by results scheme and its national evaluation.
72 Currently, to be eligible for support as part of the programme, families must have at least two of the six problems laid out in the programme's Financial Framework and have been prioritised for inclusion by the local authority on the basis of that they are families who are likely to benefit from an integrated, whole family approach; and are the families who result in the highest costs to the public purse. Local authorities will typically work in partnership with a range of local public service providers, including those in the voluntary and community sector, to offer the necessary services to their local troubled families. This support aims to achieve significant and sustained progress across each family, compared with all the family members' problems at the point of engagement with the programme; and to move adults in these families off benefits and into continuous employment.
73 The progress report is to be prepared by the Secretary of State before the end of each financial year and laid before Parliament.
74 The operating terms of the Troubled Families Programme may change over the lifetime of the programme. To accommodate this, the Secretary of State is required to issue a notice specifying the measures which the Secretary of State will report against before the start of each financial year. This notice will be provided to local authorities to facilitate the required data collection.
Clause 4: Workless households and educational attainment reporting obligations
75 This clause places a duty on the Government to report annually against measures of worklessness and educational attainment in England. The detail of these measures and related definitions will be taken directly from relevant official statistics so far as practicable, as defined by section 6(1) of the Statistics and Registration Service Act 2007.
76 The clause requires the Secretary of State to lay a report before Parliament annually setting out data on the measures of worklessness and education.
77 The clause requires the worklessness measures to be based on data published in relevant official statistics, such as the Office for National Statistics release currently titled "Working and Workless households". The report will identify the proportion of children living in workless households (i.e. where no adult is in employment), and the proportion of children in long-term workless households (i.e. where no adult has been in employment for at least the last 12 months)
78 The clause also requires the educational attainment measures to be based on Key Stage 4 attainment data published by the Department for Education, such as in the Statistical First Release currently titled "GCSE and equivalent attainment by pupil characteristics".
Clause 5: Social Mobility Commission
79 This clause sets out how the Social Mobility and Child Poverty Commission will be reformed to be called the Social Mobility Commission and how some of its functions will change.
80 The Commission will have a duty to promote social mobility and will provide an independent scrutiny and advocacy role on social mobility in England.
81 It will have a duty to report its views on progress in improving social mobility in the UK and publish this report annually.
82 The Commission will continue to report on the measures taken by devolved administrations in relation to their strategies to ensure that as far as possible children in their territories do not experience socio-economic disadvantage.
83 Schedule 1 of the Child Poverty Act 2010 remains. This schedule sets out the details of the structure and membership of the Social Mobility and Child Poverty Commission, which upon commencement of this Bill becomes the Social Mobility Commission, including terms of office, staff and facilities.
84 The members of the Commission are to be:
a. A chair appointed by a Minister of the Crown;
b. A member appointed by the Scottish Ministers;
c. A member appointed by the Welsh Ministers;
d. After the appointed day for Northern Ireland, a member appointed by the relevant Northern Ireland department;
e. Any other members appointed by a Minister of the Crown.
f. A Minister of the Crown may appoint one of the members as the deputy chair.
85 A Minister of the Crown may, if the Commission so requests, carry out or commission research for the purpose of the carrying out of the Commissions functions.
Clause 6: Other amendments to Child Poverty Act 2010
86 This clause amends the Child Poverty Act 2010 to remove the measures, targets, duties and most other provisions, including:
a. The statutory targets and measures (sections 1-7, 15, 17 and schedule 2);
b. The Social Mobility and Child Poverty Commission (sections 8 to 8C);
c. The duties placed on the Secretary of State to consult on, review, lay and publish a triennial child poverty strategy (sections 9 and 10);
d. The duties placed on local authorities (sections 19 to 25).
87 This clause makes additional amendments to sections 11 and 12 of the Child Poverty Act in order to remove references to the targets (which are repealed by this Bill) and to maintain as now the period during which Scottish Ministers and the relevant Northern Ireland department are required to produce strategies.
88 The clause replaces references to "the target year" with specific dates as a consequence of targets being removed by this Bill.
89 The clause retains definitions of child, parent and parental responsibility in respect of the ongoing duties of Scottish Ministers and the relevant Northern Ireland department to publish their strategies.
90 The clause updates the ‘general interpretation’ section of the Child Poverty Act to explain relevant terms.
Clause 7: Benefit cap
91 The clause amends section 96 of the Welfare Reform Act 2012 which provides for the amount of welfare benefits to which a claimant or a couple can be entitled to be capped by reference to a relevant amount in a prescribed manner.
92 Subsection (2) amends subsection (5) of section 96 of the Welfare Reform Act 2012 and inserts new subsections (5A) and (5B). Subsection (5) allows for regulations to determine the benefit cap's "relevant amount", which will be the weekly level of the cap that will be applied for housing benefit and monthly level that will be applied for universal credit. This determination is to be made by reference to the annual limit of entitlement for a single person or a couple and lone parent.
93 New subsection (5A) provides that the annual limit for the benefit cap should be £20,000 or £13,400 except in Greater London where it is set at £23,000 or £15,410.
94 New subsection (5B) gives the Secretary of State a new power to make regulations that specify which limit applies to couples or single people of a prescribed description. The Secretary of State intends to use this power to prescribe that the lower amounts will apply to single people and the higher amounts will apply to couples and lone parents. The Secretary of State is also granted the powers to allow him to make regulations that define when a person is or is not resident in Greater London and that provide that the monthly or weekly figures derived from the annual limit can be rounded where appropriate.
95 Subsection (3) omits the existing section 96(6) to (8) of the Welfare Reform Act which require the setting of the "relevant amount" (the level of the cap) with reference to estimated average earnings.
96 Subsection (4) amends section (10) of section 96 of the Welfare Reform Act, and defines "welfare benefits" for the purposes of the benefit cap. The definition is the same as those currently included in both the Benefit Cap (Housing Benefit) Regulations 2012 and the Universal Credit Regulations 2013, which define "welfare benefits" as:
a. Bereavement Allowance
b. Carer’s Allowance
c. Child Benefit
d. Child Tax Credit
e. Employment and Support Allowance
f. Guardian’s Allowance
g. Housing Benefit
h. Incapacity Benefit
i. Income Support
j. Jobseeker’s Allowance
k. Maternity Allowance
l. Severe Disablement Allowance
m. Universal credit
n. Widowed Mother’s Allowance
o. Widowed Parent’s Allowance
p. Widow’s Pension
97 Subsection (5) omits the existing section 97(3) of the Welfare Reform Act which required the first regulations laid under the powers of section 96 to be subject to the affirmative regulations procedure. The first regulations were laid in April 2013 and therefore this subsection is no longer needed.
98 Subsections (6) and (7) deal with the commencement of the other provisions in the clause. The powers state that regulations in relation to commencement may make such transitional provision or savings as the Secretary of State considers necessary and may provide that the amendments made by subsections (2) and (3) do not have effect until a time specified in a notice issued by the Secretary of State in relation to a particular description of person and may set out the form such a notice should take.
99 Subsection (8) provides that any regulations under subsection (6) do not require consultation with Local Authority Associations under section 176 of the Social Security Administration Act 1992.
100 Subsections (9) and (10) provide that any regulations made under this section must be done so through statutory instrument which would be subject to the negative procedure.
Clause 8: Review of benefit cap
101 The clause inserts a new section 96A, Benefit cap: review, into the Welfare Reform Act 2012.
102 The new section 96A(1) commits the Secretary of State to at least one review of the benefit cap in each Parliament to decide whether it is appropriate to increase or decrease one or more of the annual limits specified in subsection 96(5A.)
103 Notwithstanding the requirement in the new section 96A(1), the new section 96A(2) allows the Secretary of State at any other time to review any or all of the annual limits in section 96(5A) to decide whether it is appropriate to increase or decrease one or more of the annual limits.
104 The new section 96A(3) provides that when reviewing the cap the Secretary of State must take into account the national economic situation, as well as any other factors which the Secretary of State considers relevant.
105 The new section 96A(4) allows the Secretary of State if the Secretary of State thinks it is appropriate after carrying out a review of the annual limits to increase or decrease one or more of the annual limits by regulations.
106 The new section 96A(5) provides that any amendments to the annual limit can come into force on different days for different areas, cases or purposes.
107 The new sections 96A(6) and (7) provide similar powers to subsections (6) and (7) of Clause 7 and provide that the Secretary of State may: make such transitional provision or savings as he considers necessary; provide that the change to the annual limit does not have effect in a particular case unless a notice has been issued by the Secretary of State; and may set out the form any such notice should take.
108 The new section 96A(8) provides for the circumstances of an early parliamentary election taking place in accordance with section 2 of the Fixed-term Parliament Act 2011. In such circumstances the duty to review the annual limits provided by the new Clause 96A(1) is to be disregarded.
109 Subsections (2), (3), (4) and (6) make consequential amendments to section 97 of the Act.
110 Subsection (5) inserts a new subsection (3A) into section 97 that provides that any regulations which amend an "annual limit" in section 96(5A) of the Act, following a review pursuant to inserted section 96A(1) and (2), will be subject to the negative Parliamentary procedure unless they propose a reduction to any one of the annual limits, in which case they will be subject to the affirmative Parliamentary procedure.
111 Subsection (7) and (8) omit section (5) of section 97 of the Act and subsection (7A) of section 150 of the Social Security Administration Act 1992 and so remove the obligation on the Secretary of State to review each year, the level of the benefit against the level of average earnings.
Clause 9: Freeze of certain social security benefits for four tax years
112 This clause provides for a freeze of certain social security benefits for four tax years and introduces the Schedule, paragraph 1 of which defines the relevant sums.
113 Subsection (1) provides that for each of the tax years ending with 5 April 2017, 5 April 2018, 5 April 2019 and 5 April 2020 ("the four tax years"), each of the relevant sums is to remain the same as it was in the tax year ending 5 April 2016.
114 Subsection (2) provides that for each of the four tax years the rates of child benefit are to remain the same as they were in the tax year ending 5 April 2016
115 Under section 150(1) of the Social Security Administration Act 1992, the Secretary of State for Work and Pensions must in each tax year review the sums of benefits and pensions in order to determine whether they have retained their value in relation to the general level of prices obtaining in Great Britain estimated in such manner as the Secretary of State thinks fit. Subsection (3) provides that the review in each of the four tax years preceding the tax years in which the benefits are to be frozen need not cover any of the relevant sums or the rates of child benefit.
116 Under section 150(2) where it appears to the Secretary of State that prices have increased relative to the value of benefits and pensions the Secretary of State must make an up-rating order. Subsection (4) provides that a draft up-rating order made in each of the four tax years preceding the tax years in which the benefits are to be frozen (e.g. an up-rating order that applies to the four tax years in which benefits are to be frozen) need not cover any of the relevant sums or the rates of child benefit.
117 Subsection (5) requires, in each of the four tax years preceding the tax years in which the benefits are to be frozen, the Secretary of State to lay before Parliament a copy of a report by the Government Actuary on the likely effect of the freeze of each of the relevant sums on the National Insurance Fund in the following tax year (i.e. the years of the freeze), so far as the freeze of the relevant sum relates to any sum payable out of the Fund.
Clause 10: Freeze of certain tax credit amounts for four tax years
118 This clause introduces a freeze on certain relevant amounts, that is, of working tax credit and child tax credit for the tax years ending 5 April 2017, 5 April 2018, 5 April 2019 and 5 April 2020 explaining that the relevant amounts are to remain the same as they were in the tax year ending 5 April 2016. Relevant amounts is defined in paragraph 2 of the Schedule (see subsection (3).)
119 Subsection (2) specifies that the review under section 41 of the Tax Credits Act 2002 that is undertaken in each of the four tax years preceding the years of the freeze, which shows whether certain benefits have retained their value in each tax year need not cover any of the relevant amounts.
Clause 11: Changes to child tax credit
120 The clause makes amendments to section 9 of the Tax Credits Act 2002 which sets out the maximum rate at which a person or persons may be entitled to child tax credit (CTC).
121 Subsection (2)(a) amends section 9(2)(a) of the Tax Credits Act 2002 by substituting wording so that it provides for an element (defined in section 9(3) as the family element), which must be included in the prescribed manner of determination of the maximum rate of CTC, in respect of every person or persons entitled to CTC who is or are responsible for a child or qualifying young person born prior to 6 April 2017.
122 Subsection (2)(b) inserts a new paragraph (c) into subsection (2) of section 9 of the Tax Credits Act 2002 to provide for a new element which must be included in the prescribed manner of determination of the maximum rate of CTC in the case of a child or qualifying young person who is disabled or severely disabled. This will enable the support that is currently provided through the higher amount of the individual element of CTC payable in respect of a disabled or severely disabled child to be made available from 6 April 2017 through the new disability element. The disability element will be payable in respect of all relevant children or qualifying young persons regardless of their date of birth and whether they are the first, second, third or subsequent child or qualifying young persons in the family.
123 Subsection (5) substitutes a new paragraph (c) into section 9(5) of the Tax Credits Act 2002 so as to provide that the prescribed manner of determination of the maximum rate of CTC may include provision for the disability element of CTC to vary according to whether the child or qualifying young person is disabled or severely disabled.
124 Subsection (3) inserts new wording in subsection (3) of section 9 of the Tax Credits Act 2002 to define the element provided for in new section 9(2)(c) as the disability element of CTC.
125 Subsection (4) inserts two new subsections into section 9 of the Tax Credits Act 2002.
126 New subsection (3A) of section 9 of the Tax Credits Act 2002 provides for new subsection (3B) to apply in a case of a person or persons entitled to CTC who is or are responsible for a child or qualifying young person born on or after 6 April 2017.
127 New subsection (3B) of section 9 of the Tax Credits Act 2002 provides that the prescribed manner of determination in relation to the person or persons to whom new subsection (3A) applies must not include an individual element of CTC in respect of a child or qualifying young person born on or after 6 April 2017 unless they are claiming the individual element for no more than one other child or a prescribed exception applies. Section 67 of the Tax Credits Act 2002 provides that for the purposes of Part 1 of the Tax Credits Act 2002, "prescribed" means prescribed by regulations. An exception will apply, for example, to protect instances of multiple births where a family would otherwise have exceeded two children in a family.
Clause 12: Changes to child element of universal credit
128 This clause amends section 10 of the Welfare Reform Act 2012 in relation to the calculation of an award of Universal Credit to provide that the child element will only include amounts in respect of a maximum of two children or qualifying young persons for whom a claimant is responsible.
129 The limit of two will not apply to the additional amount that is paid in respect of a child or qualifying young person who is disabled and the clause is amended to allow this amount to be paid for each disabled child or young person for whom the claimant is responsible.
130 The clause makes it clear that there is provision to allow the Secretary of State to make regulations to allow for an amount to be included in the child element for a child or qualifying young person in certain circumstances where the number of children or qualifying young persons exceeds two, for example in the case of a multiple birth prior to which there were less than two children or qualifying young persons in the household.
131 The clause amends the Universal Credit Regulations 2013 to remove the distinction between the first and subsequent children in the rate of the child element. This means there will be a single rate for the child element instead of the current situation where there is a higher rate payable for the first child which corresponds with the family element in Child Tax Credit.
132 The clause also contains provision to make regulations providing for transitional provisions. For example, it is intended that savings will be made so that existing claimants who are already responsible for more than two children or qualifying young persons at the point the clause comes into force will not see a reduction in the child element of their award and they will continue to receive a higher rate of child element for their first child or qualifying young person. However, such claimants will not be entitled to any further amounts for new children or qualifying young persons who enter the household after the implementation date where this would cause the limit of two to be exceeded, and the higher rate will cease to be payable once the first child or qualifying young person leaves the household.
Clause 13: Employment and support allowance: work-related activity component
133 The clause amends Part 1 of the Welfare Reform Act 2007 which introduced Employment and Support (ESA).
134 Subsection (2) amends section 2 of the Welfare Reform Act 2007 to remove provision for payment of a work-related activity component in relation to contributory ESA.
135 Subsection (3) amends section 4 of the Act to remove provision for payment of a work-related activity component in relation to income-related ESA.
136 Subsection (4) provides the Secretary of State with the power to make regulations for transitional and savings purposes in connection with subsection (2) and (3). The intention is that these regulations will include provision for claimants who are already in receipt of the work-related activity component in ESA to continue to receive that component.
137 Subsection (5) clarifies that regulations under subsection (4) may provide for the work-related activity component to be payable to existing incapacity benefit, severe disablement allowance and income support claimants who have not yet had their awards converted to ESA and are placed in the limited capability for work group following conversion.
138 Subsections (6) and (7) provide that the regulations under subsection (4) are made by statutory instrument subject to the negative procedure.
Clause 14: Universal credit: limited capability for work element
139 The clause amends section 12(2) of the Welfare Reform Act 2012 which provides for an award of universal credit to include an amount in respect of such particular needs or circumstances as may be prescribed in regulations.
140 It removes the fact that a claimant has limited capability for work as a need or circumstance that may be prescribed.
141 The intention is that regulations under existing provisions of the Welfare Reform Act 2012 will remove provision for the limited capability for work element but that this will not apply to claimants who are already in receipt of that element.
Clause 15: Universal Credit: work-related requirements
142 The clause changes the conditionality for responsible carers in Universal credit to the following effect:
a. those with a child aged 3 or 4 should be subject to all-work related requirements;
b. those with a child aged 2 should be subject to work-focused interview requirements and work preparation requirements;
c. those with a child aged 1 should remain subject to work-focused interview requirements only.
Clause 16: Loans for mortgage interest
143 The clause will enable the Secretary of State to replace existing provisions so that help in respect of mortgage payments is instead payable as loan which is secured by a charge against the claimant’s property. The Secretary of State will be able to specify conditions that will govern eligibility to receipt of a loan (including that a claimant must be entitled to receive jobseekers allowance, income support, employment and support allowance, state pension credit or universal credit); the method for calculating the amount of loan which can be made; and that the loan will be secured by a charge over land.
Clause 17: Section 16: Further provision
144 The clause provides the Secretary of State with regulation making powers to specify how an individual can apply for a loan; the requirements which an individual must satisfy before a loan can be made (such as receiving financial advice); what the terms of a loan should be; when a loan should be repaid; what interest should be applied to that loan; what administration charges a claimant should be required to pay; and what substituted security should be taken in cases where a claimant moves to another property.
145 The clause also provides regulation making provisions to require that loans are paid direct to the claimant’s mortgage lender and sets out what constitutes a "qualifying lender" for these purposes. This provision mirrors the existing legislative provisions in section 15A of the Social Security Administration Act 1992 which require that payment is made direct to mortgage lenders and what fee those lenders should pay in respect of those transactions, and will help to ensure their continued forbearance.
146 It is the Department’s intention that the loans will be interest-bearing and will incur an administration fee, which can be provided for under clause 17. The outstanding loan plus accrued interest and administration fees will be recovered from available equity in the claimant’s property when it is sold. If the outstanding debt exceeds the amount of equity in the property, the balance will be written off. Alternatively, a claimant will be able to volunteer repayments for example if they return to work.
147 The taking of a loan will be optional. As noted above (and provided for in clause 17), individuals wishing to apply for a loan will be required to receive industry standard advice explaining the consequences of taking a loan before the loan can be made. This advice will be provided by a non-governmental organisation which will also be responsible, on behalf of the Secretary of State, for registering charges on claimants’ properties and for the recovery of the debt.
Clause 18: Consequential amendments
148 This clause provides for consequential amendments to the existing legislation which deals with direct payments to lenders.
Clause 19: Reduction in social housing rents
149 The clause requires that registered providers of social housing must reduce the rents payable by their individual tenants by 1% per annum over the 4 years commencing on 1st April 2016 (the relevant years). The rent baseline is calculated by reference to the rent payable on 8 July 2015, or, with the consent of the Secretary of State, an alternative 'permitted review day', and is the amount that would have been payable over the 12 months preceding the day on which the provider is supposed to reduce the rent if the rate applicable on 8 July 2015 or the permitted review day had applied during those 12 months. Where a registered provider's rent year for the greater number of its tenants runs from a date other than the 1st April then the rent reductions will be applied on that date and relevant years run from that date.
150 Subsection (4) sets out the rules applicable so that the calculation of the rent for a person whose tenancy commences during the 4 year rent reduction period is equivalent to what it would have been had the person been a tenant since the year before the first relevant year, and had the rent reduction provisions been applied annually from 1st April 2016.
151 Subsection (6) sets out the rules applicable to the calculation of the rent baseline where the tenant has been tenant for less than 12 months preceding the beginning of a relevant year.
Clause 20: Exceptions
152 The clause makes provision for exceptions to the rent reduction requirement set out in Clause 19. This does not apply to low cost home ownership or shared ownership. The rent reduction requirement also does not apply when: the mortgagee becomes a mortgagee in possession; a receiver has been or is appointed by the mortgagee or the court; or, on sale by the mortgagee or the receiver, to the immediate successor in title to the registered provider on sale by the mortgagee or the receiver.
153 The clause also gives the Secretary of State power to make Regulations to disapply the requirement in other cases.
Clause 21: Exemption of a registered provider of social housing
154 The clause provides that the Regulator of Social Housing in England may, by direction, exempt a private registered provider from the rent reduction requirement. The Regulator may only issue a direction if the Regulator considers that compliance with Clause 19 would jeopardise the financial viability of the provider. Subsection (5) provides for the Secretary of State to prescribe in regulations other circumstances in which the Regulator may grant an exemption. Any direction issued by the Regulator has to have the consent of the Secretary of State.
155 The clause also states that the Secretary of State may, by direction, exempt a local authority from the rent reduction requirement if he considers that the local authority would be unable to avoid serious financial difficulties if it were to comply with clause 19.
156 A direction by the Regulator or Secretary of State (as applicable) may exempt a provider from the requirements for a limited period and may provide for a full or limited exemption.
Clause 22: Enforcement
157 The clause provides for the enforcement of the rent reductions by the Regulator and includes consequential amendments to Part 2 of the Housing and Regeneration Act 2008.
158 The Schedule, paragraph 1, sets out the relevant sums for the purposes of Clause 10 (freeze of certain social security benefits for four tax years). These are:
a. The personal allowances for a person or couple used in the calculation of Income Support;
b. The personal allowances for a person or couple used in the calculation of Housing Benefit;
c. The work-related activity component of housing benefit;
d. The age-related amount for contribution-based jobseeker’s allowance which is relevant for calculating the claimant's personal rate;
e. The personal allowances for a person or couple used in the calculation of income-related jobseeker’s allowance;
f. The contributory allowance of employment and support allowance;
g. The work-related activity component of contributory employment and support allowance;
h. The prescribed amounts for income-related employment and support allowance;
i. The work-related activity component of income-related Employment and Support Allowance;
j. The standard allowance for a single or a joint claimant of universal credit;
k. The additional amount of universal credit for a disabled child or qualifying young person (but only the smaller or smallest of sums specified);
l. The limited capability for work element of universal credit
159 The Schedule, paragraph 2, sets out the relevant sums for the purposes of clause 11 (freeze of certain tax credit amounts for four tax years). These are:
a. The individual element of child tax credit;
The basic, 30 hour, second adult and lone parent elements of working tax credit.