Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what assessment she has made of the potential effect of the change to the universal credit taper rate on families with children who are less able to take on additional work.

No assessments have been made on the effect of the change to Universal Credit taper rates on families who are less able to take on additional work.

Universal Credit recipients in work will soon benefit from a reduction in the Universal Credit taper rate from 63% to 55%, and increasing the work allowance by £500 per year means that 1.9m working households will be able to keep substantially more of what they earn. These changes represent an effective tax cut for low income working households in receipt of Universal Credit worth £2.2 billion a year in 2022-23, for the lowest paid in society, and are combined with a rise in the National Living Wage to £9.50 per hour.

Many of those who are unable to increase their hours as a result of family commitments will also benefit from the increase in Work Allowance by £500 a year, and under new rules from 24^th November, they can earn, in some cases, over £550 each month before their benefits begin to be withdrawn.

The Department is fully committed to supporting parents moving into work and improving their earnings once employed. Eligible Universal Credit claimants can claim back up to 85 per cent of eligible childcare costs each month, up to the maximum amount of £646.35 per month for one child and £1,108.04 per month for two or more children, regardless of the number of hours they work.

In Universal Credit, childcare costs can be claimed up to a month before starting a job. In cases where people need to pay for childcare upfront, prior to starting work, Work Coaches can use the Flexible Support Fund for eligible claimants, to meet these costs until their first wage is received. Budgeting advances are also available to those who are eligible and who require help with upfront costs, for example when altering hours worked or changing childcare providers.