Tax Credits: Policy

This section of the website covers tax credits policy issues. You can see the available sections using the navigation panel on the left.

In this section you will find links to tax credits research and reports as well as links to tax credits statistics published by HMRC and others.

We have provided links to both past and current  tax credits consultations. We will add any new consultations to the news section as they are published.

Tax credits have undergone some fairly major changes in the last couple of years. The policy changes section outlines changes to the system that were announced in the June 2010 emergency Budget, the October 2010 Comprehensive Spending Review, the 2011 Autumn statement and the 2012 Budget. You can find details of past changes (including those introduced from April 2011 and April 2012) in the current policy section. Information about changes in 2013-14 and later years can be found in the future policy - tax credits section. You can find details of the Welfare Reform Bill (now the Welfare Reform Act 2012), which introduces Universal Credit, in our future policy – welfare reform section.

There are various Parliamentary committees that cover tax credits, we provide information about these committees and their work as well as information about the Social Security Advisory Committee. Calls for evidence and reports published by the committees will be published in our news section.

Updated 12 April 2012