Finance Bill

I had not intended to contribute to the debate, but I was so moved by the words of my hon. Friend the Member for South-West Hertfordshire (Mr. Gauke) that I am compelled to speak, albeit briefly, on amendment No. 4. I am in constant touch with members of the Braintree Pensioners Action Group, and I feel that pensioners, people on low incomes and people with disabilities might still be hurt by the apparent direction of the Government. We have heard that the entitlement period for those trying to reclaim overpaid tax will be reduced from five years 10 months to four years. We know of the efficiency, rigour and zeal with which HMRC seems to go about collecting tax. Unfortunately, on the other side of the equation, the elderly, those on low incomes, and those with disabilities are perhaps not as efficient in understanding how, when and the means by which they can reclaim their overpaid tax. As we have heard from my hon. Friend, they might not even be aware that they have overpaid. In that spirit, I have three questions for the Minister. First, what is motivating the Government to reduce the period that some of the most vulnerable people in our society have to reclaim overpaid tax? Secondly, what discussions has the Financial Secretary had with the Low Incomes Tax Reform Group on the issue? I am sure that she has had many such discussions, because that group has clear concerns about the direction of the Government and HMRC. Thirdly, having listened to pensioners, the elderly, those on low incomes and particularly representative groups such as the Low Incomes Tax Reform Group, what protections do the Government seek to put in place for those who might be hurt by that general direction?