We have written to the Commissioner of Inland Revenue and Nicola Willis MP about matters relating to the Cost of Living
Payment (COLP).
After the first payment was made on 1 August 2022, we became aware of reports that payments had been made to people who
did not meet the eligibility criteria. Ms Willis also wrote to us raising concerns, including whether payments made to
people who do not meet the criteria are outside the scope of the appropriation.
The payments made to ineligible people do not constitute unappropriated expenditure. However, in our view, good
stewardship of public money required greater care when designing and implementing the COLP – ensuring that the criteria
were clear and that the data used was adequate. We have concerns about these matters.