TAX CREDITS AMNESTY

Motion Text

That this House notes that half a million or more families were overpaid child tax credit in 2003-04, often as a result of Inland Revenue error; is concerned by the hardship and difficulties experienced by families when these overpayments are recovered automatically from future tax credit entitlements; and calls on the Inland Revenue to introduce an amnesty in respect of overpayments of child tax credit in 2003-04 unless the overpayment was caused by fraud on the part of the claimant.