Clause 55 and schedule 10 will provide a mechanism for recovering winter fuel payments from pensioners whose income exceeds £35,000. The Government believes that the proposed amendments are unnecessary at this time as more than three-quarters of pensioners will still benefit from the payment by the end of this Parliament. Defends Government’s decision to use total income as an assessment measure and argues that the £35,000 threshold is appropriate. He emphasises the importance of maintaining fairness in tax treatment while considering competitiveness and investment into the UK. Defended the measures in clause 56 and clause 57, stressing alignment between regulatory bodies and the need for robust pension scheme governance. Declined to speculate on future tax measures but committed to reviewing current reforms. I am not aware of further sectors to which the changes outlined in clause 59 would apply. I will work with officials to continue to receive representations and perspectives from those who may or may not want to see further changes. On discretion in applying penalties: yes, HMRC has discretion not to apply the penalty automatically, so it can take into account any mitigating factors. Defended the clarity and strength of existing legislation.