The tax credits figures in the tables referred to do not include pension credit, which is not a tax credit.
The figures are of net payments on a cash basis. The detailed information needed to break these down between child tax credit and working tax credit in a meaningful way is not available, and cannot be obtained except at disproportionate cost.
However, Table 3.1 at Note 3 to the HMRC Trust Statement for 2005-06 shows the full breakdown for HMRC expenditure in that year on an accruals basis. Note that these figures exclude the payments of child allowances in income support and job seeker’s allowance, which are included in the tax credits figure shown in Table B16 (see footnote 1 to that table).
For the number of overpayments disputed and remitted in each month up to and including April 2006 I refer the hon. Gentleman to the answer I gave him on 18 July 2006, Official Report, columns 359-60W. For similar information relating to the period May 2006 to August 2006,1 refer the hon. Member to the answers I gave the hon. Member for Inverness, Nairn, Badenoch and Strathspey (Danny Alexander) on 10 October 2006, Official Report, columns 730-31W.
The number of disputed overpayments written off on the grounds of official error in October and November 2006 were provided in the answer I gave the hon. Member for Rayleigh (Mr. Francois) on 8 January 2007, Official Report, columns 428-29W.
Around 800 overpayments were written off in part or in full by the Tax Credit Office because of official error in September 2006 and around 600 in each month December 2006 and January 2007.
The number of tax credits overpayments disputed in each month October 2006 to January 2007 (inclusive) was around:
Number disputed October 2006 34,000 November 2006 25,500 December 2006 23,000 January 2007 21,500
The figures for overpayments written off do not directly relate to those disputes that were received in the same month. TCO does not separately record whether an overpayment is written off in part or in full.
The performance of the tax credit system is continually monitored and is proving to be stable.
The number of manual payments made in each month between 30 September 2006 and 31 January 2007 was around:
Number of payments (Thousand) October 2006 25 November 35 December 20 January 2007 45
The allocation of payments to precise payment dates requires a degree of estimation and are therefore rounded to the nearest 5,000.
Where H M Revenue and Customs (HMRC) has tried but failed to contact a customer by telephone or where HMRC does not have their telephone number a letter is issued asking for payment and advising that enforcement action may be taken. In January 2007 approximately 30,000 such letters were issued and HMRC is aware that a number of customers have stated that they dispute the debt but were unable to contact the Department by telephone to confirm this due to a heavy volume of incoming telephone calls. The Department has no exact statistics on the number of cases involved but have now stopped issue of the letters and are reviewing the process for telephone call handling.
[holding answer 6 February 2007]: Mr. Summersgill became director of Child Benefit and Tax Credits Operations in July 2005. In 2004-05 and 2005-06 he received non-consolidated payments as part of the senior civil service pay scheme in connection with previous duties.
I have asked HM Revenue and Customs to urgently investigate Mr. Tringham’s case. Tax Credit Office will write to the hon. Member with full details of their findings.
I refer the hon. Member to the statement I made on 6 December 2006, Official Report, column 14-15WS.