That this House, following the damning report by the Parliamentary and Health Service Ombudsman on the operation of the tax credits system, calls on the Government to adopt the Ombudsman's recommendation to set up a statutory test for recovery of excess payments of tax credits consistent with the test that is currently applied to social security benefits, with a right of appeal to an independent tribunal; and calls on HM Revenue and Customs to suspend all recovery of tax credit overpayments until this reform has been completed.