RECOVERABILITY OF OVERPAID TAX CREDITS

That this House, whilst welcoming the capacity of the tax credits system to respond swiftly to the changed circumstances of claimants, thereby offering timely extra financial assistance in many cases, recognises that such flexibility increases the potential for overpayments; and, in the light of the decision on 14th November of the European Court of Human Rights in Tsfayo v United Kingdom on the adequacy of judicial review as a remedy, calls upon the Government to legislate without delay for a right of appeal to the Independent Appeal Tribunal on whether any such overpayment is recoverable by HM Revenue and Customs, in compliance with Article 6 of the European Convention on Human Rights.