To ask the Chancellor of the Exchequer under what statutory authority he is seeking to recover overpayments of tax credits within the current financial year (a) in cases of official error and (b) in other cases. [134995]

Section 28(5) Tax Credits Act 2002 deals with cases where it appears likely that an overpayment of tax credits under an award will arise for a tax year. It enables the Inland Revenue to amend that award, or any other award of tax credit to the claimant(s), with a view to reducing or eliminating the likely overpayment.Section 28(6) covers cases where a tax credits award is terminated on the grounds that those who had claimed had never, during the period of the award, been entitled to tax credits. In these cases, the amount paid under the award may be recovered as though it were an overpayment of tax credits identified at the year end.