§ Mr. Bill O'Brien
To ask the Secretary of State for Work and Pensions if he will make a statement on the reasons for(a) taking into consideration tax credit payments for absent parents and (b) not taking into consideration tax credit payments to the parents with care when assessing maintenance payments through the Child Support Agency. 
§ Mr. Pond
The Government has sought, as far as possible, for the rules providing for the treatment of tax credits in child support to be consistent, simple to understand and to operate fairly for(a) non-resident parents (b) parents with care. The arrangements carried forward into the new child support scheme in relation to new tax credits continue the principles first introduced under Family Credit.
§ Mr. Pond
No. The phasing arrangements apply to cases which are converted directly from the old scheme to the new scheme. They do not apply to outstanding274W payments from cases which have previously been closed. Where a fresh application is made and there are such outstanding payments, the Child Support Agency is willing to discuss how the arrears are to be paid.