Finance Bill

In fact, the analysis does take that into account. I refer the hon. Lady to the slide in the Budget analysis on the IFS website that sets out the relevant figures. The slide shows two bars for each decile—one on the assumption of 100 per cent. take-up, and the other on the assumption of 33 per cent. take-up of tax credits by childless families. The statement that I have made about where the biggest proportionate gains fall applies in both those cases.