Will the Minister clarify how the payment has been treated in the interim period? I understand that back in October the Government announced their intention to treat it as exempt from income tax, but what has happened to the payments made since 1 April last year? Have the individuals been liable for income tax during that period? Will repayments or tax adjustments be required for those individuals because of the retrospective nature of the measure? Will the Government provide some clarity on how they intend to tackle those things to ensure that everybody has certainty about their tax treatment—that the individual who pays income tax has certainty about their tax treatment and that devolved Governments, when they are putting in place any of the allowances, are certain about the relevant income tax treatment in advance? We do not want uncertainty around something that is supposed to be positive for individuals.

Finally, will the Minister confirm whether there will be any additional cost to HMRC from fixing any issues that have arisen as a result of the possible previous tax treatment of the allowances and payments? That treatment is now changing because of the retrospective nature of the tax allowance. If the Minister does not have answers today, I am happy to receive answers later—she does not need to have her team scribble incredibly quickly now.