(2) whether a family repaying over-paid tax credits can have their 2006 tax credits withheld to contribute to repayment of earlier over-payments;
(3) what measures are in place to ensure that families repaying over-paid tax credits do not experience hardship; and whether repayments are adapted for individual circumstances.
(2) what his latest estimate is of the number of people entitled to but not receiving all forms of tax credits.
Estimates of take-up rates for child and working tax credits in 2003-04 are given on the HMRC website at http://www.hmrc.gov.uk/stats/personal-tax-credits/cwtc-take-up.htm. Tax credit take-up rates reached an unprecedented level in their first year of operation. Some 79 per cent. of eligible families with children claimed child tax credit in 2003-04, while for those earning under £10,000 a year, take-up was 93 per cent. Take-up for low income working families with children is higher than for any previous system of in-work support.