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Project objectives

Phase 1聽

On 3 March 2021, the Chancellor announced a one-off payment of 拢500 to working households in receipt of tax credits, to be delivered by HMRC. This was not a payment of tax credits. The primary objective of making this payment was to continue to support low-income households whose income and earnings were or may have been affected by the economic shock of Covid-19.

The payment was automatically paid into eligible customers鈥� bank accounts between 19 and 23 April 2021. The bank account used was the account recorded on HMRC鈥檚 systems.聽

There was a communication campaign involving letters being issued and SMS messaging being sent to the selected customers for their awareness of the payment being made prior to it being automatically paid into their bank accounts.

Phase 1a聽and 1b

On 10 September 2021, a Treasury direction was published which extended the scheme. The extension to the scheme is intended to provide payments to a small number of customers who did not meet the original criteria of having a positive award on 2 March 2021, but who would have had an award for a period including 2 March 2021 based on their finalised 2020 to 2021 tax credits award.

For customers who had actual finalisation of a positive tax credit award by 31 August 2021, the payment was automatically paid into eligible customers鈥� bank accounts by 30 September 2021.聽7,000 of these customers received a payment in September 2021. 聽

There was a further automatic payment (phase 1b) for the self-employed customers who were eligible under the extension once they submitted their tax returns and finalised their tax credit award.

These remaining 1,000 customers were paid in February/March 2022.聽

This screening equality impact assessment relates to the operational delivery of the above noted policy.

Customer groups affected

Phase 1:

Time limited additional financial support of a one-off payment of 拢500 to approximately 1.4 million eligible customers in working households who are in receipt of tax credits.聽聽

Eligible families claiming Working Tax Credit will benefit from this measure.

Phase 1a and 1b:

Time limited additional financial support聽of a聽one-off聽payment聽of 拢500聽to approximately聽9,000聽eligible customers聽in聽working households who聽were not eligible聽on 2 March 2021聽for the one-off聽payment, but聽are聽now eligible聽for payment聽after their tax credits award for 2020-21 has been finalised either in the annual reconciliation in July/August or as a result of their Self Assessment return.

What customers needed to do

What customers needed to do as a result of the change

Phase 1

No action required by customer.

Phase 1a and 1b

The customer聽needed to finalise their tax credit award for 2020 to 2021 to determine whether they are eligible for the 拢500 payment.

How customers accessed this service

Phase 1

No action required by customer聽

Phase 1a and 1b

No specific action was required, but customers needed to finalise their tax credit award for 2020 to 2021 using the existing platforms.

When customers needed to do this

Phase 1

No action required by customer.聽

Phase 1a

31 July 2021 was the first specified date. It was generally聽expected聽that聽all customers聽will聽have responded to聽their renewal聽notice,聽if required. This included customers who needed to have provided an estimate by the first specified date.

Phase 1b

31 January 2022 was the second specified date. This was the deadline for those customers who provided an estimate, to provide their actual income. Customers who finalised their reward up to end of April 2022 are being paid manually, and for the remaining <100 customers who may have eligibility between April 22 and April 23, BAU processes have been put in place to ensure that those customers presenting are paid, if they are due that payment.

These were reply by dates, the date聽that聽tax credit awards are聽finalised聽will have no bearing on these.聽

A聽customer鈥檚 award聽can be finalised聽at any point from now until 5 April 2022, depending on how the renewal was completed, and for some customers with compliance activity or appeals ongoing (<100), up to 5 April 2023.聽

There was also聽an in-year finalisation for customers聽who聽migrated to Universal聽Credit before 6 April 2021. Customers will have received their 拢500 payment either in September 2021 or March 2022, depending on when their awards were finalised.聽聽

Assessing the impact

Before the scheme started, we assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:

• racial groups
• sex
• gender reassignment
• sexual orientation
• pregnancy and maternity
• marriage and civil partnership
• people with dependents and those without
• political opinion (for Northern Ireland only)

There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups (listed above).

The following equality impacts were identified:

Disabled and not disabled

Impact on customers

There is no evidence to suggest specific impacts on those customers within this protected characteristic group. Consideration should be given to customers who use screen readers to access digital content. Consideration should be given to potential accessibility issues for customers within this protected characteristic group.

Mitigation provided

No additional actions were expected to be undertaken by customers to claim the additional payment. An Extra Support Team services was available for customers who required support to respond to the renewal notice or finalise their tax credits or Self-Assessment for 2020 to 2021.

Overall, this measure had a positive impact for those in receipt of this additional payment. Letters were issued according to customers鈥� needs.

Age

Impact on customers

Customer insight suggests some potential differences in digital access among customers in different age groups.

Mitigation implemented

Extra Support Team services were available for customers who required support when responding to the renewal notice or finalising their tax credits or Self-Assessment for 2020 to 2021.

Religion or belief

Some religious groups, such as the Plymouth Brethren, follow rules related to computer use that may affect access to digital services

Proposed mitigation

A manual process was in place for customers who are registered as digitally excluded with HMRC.

People who use different languages (including Welsh language and British Sign Language)

Impact on customers

There will be some impact on customers who require the information in a different language.

Mitigation provided

HMRC sent a bilingual letter to eligible households who had requested contact in the Welsh language.

We also prepared Welsh Social Media communications.

Opportunities to promote equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.

We have not identified any opportunities.

A full equality impact assessment is not recommended.