Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, with reference to paragraph 10 of the explanatory memorandum to the Universal Credit (Work Allowance) Amendment Regulations 2015, if he will publish the calculations used to estimate savings arising from the introduction of those regulations.

The savings were estimated using DWP's and HMRC's models of the tax and benefit system. Extracting the full details of the calculations carried out within the models would only be possible at disproportionate cost.