The in-work tax credit is an income-tested cash payment to working families with children. To be eligible, families must normally work at least 20 hours a week if they're sole parents or 30 hours a week if they're couples. This provision allows recipients to keep receiving a tax credit over short periods with fewer hours worked, such as sick leave or vacation. However, that hours-worked requirement means that the tax credit is currently not available to workers with unpredictable or variable hours, such as shift workers, people with multiple jobs, or, as is very important in this situation, where their hours worked drop below the threshold. These workers are at risk. We know that people are likely to face a reduction in their hours in the wake of COVID-19. The Government therefore is proposing in this legislation to extend the tax credit to all families not receiving a main benefit and who have some level of employment income each week by removing the hours test.