The report: ‘The Child and Working Tax Credits: The Modernisation of Britain’s Tax and Benefit System’

19 December 2007

Text of request:

…. discussion papers that resulted in the document “The Child and Working Tax Credits: The Modernisation of Britain’s Tax and Benefit System” published in April 2002.

Text for disclosure:

The information engaged section 35(1)(a) of FOI Act; the assessment of the public interest test resulted in three documents where the public interest in releasing outweighed the interest to withhold. These are released in the attached files.

Additionally it was noted that two published documents set out key aspects of the design of the system: July 2001 Tax credits Consultation document, and the Government’s response, these have been published by HMRC.

Finally additional information is contained in Hansard regarding Parliament’s discussion of the Tax Credits Bill .

Tax credits: why the household income test (PDF file)
Tax credits: HM Treasury and Inland Revenue October 2001 (PDF file)
The structure of new tax credits October 2001 (PDF file)