To ask the Chancellor of the Exchequer pursuant to paragraph 2.17 of his Department’s document Tax Credits: improving delivery and choice, what the evidential basis is for the Exchequer cost of a fixed system being generally higher than that of a responsive system; and if he will make a statement. (232405)

Annex A of “Tax credits: improving delivery and choice—a discussion document”, published by HM Treasury and HM Revenue and Customs in May 2008, and currently available on the Treasury website, examines in detail the issues surrounding a fixed system of tax credits.