Ms Camille Loftus:

There is a variety of different systems that are used. Some of them deliver higher levels of support at low-earning levels. Some of them come up and then decline again. There is a myriad of systems. More broadly, the point here is in order to get FIS at present, one must complete a very long and complex form, one must take that to one's employer to sign-off on it and then one must send it to the Department. With relatively small modifications to how employers file their returns, we could have this done almost automatically. I point to the fact that a number of years ago the ESRI stated we could reduce child poverty by three percentage points if we had full take-up of FIS. I do not believe that FIS is a generous enough payment but even if we left it within those limited parameters and had full take-up, we would immediately get a much better result.