I'm going to provide a brief overview of the measures in the bill, starting with the minimum family tax credit. This is a measure that helps support lower-income families, and the role of the tax credit is to sort our ambition to encourage people into work. For that to happen, employment must be a better financial option than being on a benefit, so the minimum family tax credit is financial support to ensure that families are better off in the workforce than they would be on a benefit. As the benefit system adjusts, so too must schemes such as the minimum family tax credit, to make sure that the financial incentive it provides continues to meet its objectives. 