29.Sections 24 to 30 set out the arrangements for payment of the new tax credits. Many of the details of these arrangements will be prescribed in regulations. In general, however, payments of the child tax credit will be made directly to the main carer of the child or children, in arrears at weekly or four-weekly intervals as claimants choose. The working tax credit will be paid to employees by their employers with their wages, but it will be paid directly to the self-employed or to those employees whose employer does not operate a full Pay As You Earn (PAYE) scheme. The Inland Revenue will have the power to recover overpayments of the new tax credits. Section 27, which introduces Schedule 1, is intended to ensure that employees should not suffer unfair dismissal or other detriment because of their employer’s obligation to pay working tax credit.
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