Harriett Baldwin backs changes to the working tax credit which will remove the situation where a single parent loses benefits if they do more than 16 hours work. Harriett Baldwin (West Worcestershire) (Con): Can the Minister confirm that, under the current system, a single parent who is offered more than 16 hours’ work a week by his or her employer would face a marginal withdrawal rate of up to 97%, and that such anomalies will disappear with the change to the universal credit? Miss Smith: My hon. Friend makes a very fine point, and she is absolutely right that the reform paves the way for the universal credit, through which this Government are proud to be tackling the incentives that make work pay. | Hansard