Ms Anne Vaughan:

It is the working of the exceptions that is difficult. We worked through the first set of cases we got from the Comptroller and Auditor General and, between us, we decided what the final error cases were. It is complex and even within our various Intreo offices we had a debate about some of these cases and whether they should or they should not get the benefit of the exemption and be paid on the higher rate. It is not as straightforward as might be thought. For the future, firstly we have put in better training. We have also decided that only two deciding officers would work on these cases in Intreo offices-----