---

Welfare Reform Bill

My Lords, I confirm what I have said: the Government will make public their conclusions. I hope that noble Lords will accept that in the context of what is going on, it would be pre-emptive to proceed with this amendment. It is right that this process be concluded and for the Government to publish the conclusions of the report. Amendment No. 88 would place a statutory duty on HMRC to consult with the SSAC on secondary legislation relating to guardians allowance and child benefit. The fact that SSAC have a statutory role in relation to the benefits system does not read across to the tax system and other HMRC business. The Government have consistently made it clear that it is not necessary or logical to take new statutory powers. The amendment appears to ignore the fact that SSAC already has a channel to put its advice to Treasury Ministers on a range of HMRC business, including guardians allowance and child benefit. The amendment ignores the existing Memorandum of Understanding, which sets out how HMRC and SSAC conduct their business. I should emphasise that HMRC and SSAC willingly accepted the terms and conditions of the memorandum only after months of discussion and debate between the two parties. The noble Lord expresses some surprise at that contention.