NOTICES OF AMENDMENTS
given up to and including
Monday 15th March 1999
New Amendments handed in are marked thus *
CONSIDERATION OF BILL
TAX CREDITS BILL, AS AMENDED
NEW CLAUSES
New category of child care providers for tax credit purposes
Dawn Primarolo
NC5
*To move the following Clause:—
'.—(1) The Secretary of State may by regulations make a scheme for establishing a new category of persons whose charges for providing child care are to be taken into account for the purpose of determining—
(a) the appropriate maximum working families' tax credit for the purposes of section 128(5) of the Social Security Contributions and Benefits Act 1992 or section 127(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; or
(b) the appropriate maximum disabled person's tax credit for the purposes of section 129(8) of the Social Security Contributions and Benefits Act 1992 or section 128(8) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
(2) A scheme so made shall—
(a) provide that a person shall not fall within the new category unless he is approved by an accredited organisation in accordance with such criteria as may be determined by or under the scheme;
(b) authorise the making of grants or loans to, and the charging of reasonable fees by, accredited organisations; and
(c) include such other provisions as the Secretary of State considers necessary or expedient.
(3) In subsection (2) above "accredited", in relation to an organisation, means accredited by the Secretary of State in accordance with such criteria as may be determined by or under the scheme.
(4) Regulations under this section—
(a) may make different provision for different cases or circumstances or for different areas;
(b) may make such incidental, supplemental, consequential and transitional provision as appears to the Secretary of State to be necessary or expedient; and
(c) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.'.
Housing costs
Mr Paddy Ashdown
Mr A. J. Beith
Mr Malcolm Bruce
Mr David Rendel
Steve Webb
Dr Vincent Cable
NC1
To move the following Clause:—
'.—In section 135 of the Social Security Contributions and Benefits Act 1992, 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".'.
Eligibility criteria for childcare tax credit
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
Mr Julian Brazier
Miss Julie Kirkbride
Mrs Jacqui Lait
NC2
To move the following Clause:—
'.—In respect of the childcare tax credit component of working families' tax credit and disabled person's tax credit the Treasury shall, before this Act comes into effect, publish eligibility criteria as to what constitutes qualifying expenditure on childcare and the conditions that must be fulfilled for a childminder to be registrable for this purpose.'.
Eligibility of relatives and guardians as childcare providers
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
Mr Julian Brazier
Miss Julie Kirkbride
Mrs Jacqui Lait
NC3
To move the following Clause:—
'.—In respect of the childcare tax credit component of working families' tax credit and disabled person's tax credit, the Treasury shall publish guidelines as to whether a person who is
(a) the parent or relative of a child;
(b) has parental responsibility for a child; or
(c) is a foster parent of a child
may, for the purposes of this Act, qualify as a provider of eligible childcare for which relevant childcare charges are payable.'.
Payment of tax credits to agricultural employees
Mr William Hague
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
NC4
To move the following 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 payments.'.
Mr Paddy Ashdown
Mr A. J. Beith
Mr Malcolm Bruce
Mr David Rendel
Steve Webb
Dr Vincent Cable
2
Page 2, line 4 [Clause 2], at end insert—
'(4) The Treasury, in making regulations under any of the functions transferred by subsection (1) above, shall ensure that any person entitled to the tax credit may elect to have the payment paid directly to him by the Inland Revenue.'.
Mr William Hague
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
9
Page 3, line 34 [Clause 6], after 'section,', insert 'and subject to the exception provided for in section (payment of tax credits to agricultural employees) below,'.
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
Mr Julian Brazier
Miss Julie Kirkbride
Mrs Jacqui Lait
7
Page 3, line 35 [Clause 6], at end insert 'except that an employee shall be entitled to make an election to receive payment of the tax credit to which he is entitled directly from the Board.'.
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
Mr Julian Brazier
Miss Julie Kirkbride
Mrs Jacqui Lait
8
Page 3, line 35 [Clause 6], at end insert 'provided that the employer has more than 9 employees'.
Mr Paddy Ashdown
Mr A. J. Beith
Mr Malcolm Bruce
Mr David Rendel
Steve Webb
Dr Vincent Cable
1
Page 3, line 37 [Clause 6], after 'employers', insert 'who employ at least 21 workers'.
Mr Paddy Ashdown
Mr A. J. Beith
Mr Malcolm Bruce
Mr David Rendel
Steve Webb
Dr Vincent Cable
6
Page 4, line 10 [Clause 6], at end insert—
'(2A) Regulations under this section shall allow any person who is entitled to a tax credit to elect to receive payment of that tax credit directly from the Board.'.
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
Mr Julian Brazier
Miss Julie Kirkbride
Mrs Jacqui Lait
3
Page 7, line 36 [Clause 13], at beginning insert '(1)'.
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
Mr Julian Brazier
Miss Julie Kirkbride
Mrs Jacqui Lait
4
Page 7, line 39 [Clause 13], at end add '; and
(2) Forms issued to applicants for a tax credit shall offer the applicant the option of having the tax credit paid directly to him by the Inland Revenue, by the method of his choosing.'.
Dawn Primarolo
14
*Page 8, line 17 [Clause 16], after 'Board', insert 'or the Secretary of State'.
Mr William Hague
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
10
Page 8, line 23 [Clause 17], at end insert ' "agricultural" has the same meaning as in the Agriculture Act 1947;'.
Mr Iain Duncan Smith
Mr Eric Pickles
Mr Nick Gibb
Mr Julian Brazier
Miss Julie Kirkbride
Mrs Jacqui Lait
5
Page 8, line 30 [Clause 17], after 'employer', insert 'shall be construed in accordance with section 6 above but excluding employers with fewer than ten employees'.
Mr Chancellor of the Exchequer
11
Page 16, line 26 [Schedule 2], leave out 'Paragraphs (a) and (b)' and insert 'Sub-paragraphs (i) and (ii) of paragraph (a)'.
Mr Chancellor of the Exchequer
12
Page 16 [Schedule 2], leave out lines 29 and 30.
Mr Chancellor of the Exchequer
13
Page 26, line 12 [Schedule 6], leave out '165(1)(a) and (b)' and insert '165(1)(a)(i) and (ii)'.
