Question proposed, That the clause stand part of the Bill.

Very briefly again, the clause covers the record-keeping requirements for employers who are claiming the employment allowance. The employer will need to keep documents or records relating to whether he or she was entitled to the employment allowance, and the calculation of any amount that has been or could have been deducted or repaid, for not less than three years after the end of the relevant tax year. The powers available to HMRC to check tax and NICs compliance under schedule 36 of the Finance Act 2008 will extend to enable HMRC officers to check compliance with the employment allowance legislation.

That is not an exceptional requirement and I hope it will stand part of the Bill.

Question put and agreed to.

Clause 7 accordingly ordered to stand part of the Bill.