Mark, the reason it is confusing is because the DWP are only responsible for non HRA subsidy, so all the subsidy circulars only apply to Rent allowance and CTB. The ODPM currently look after HRA subsidy. There is nothing on the HRA subsidy claim that identifies DWP Official errors separately and marks them for full subsidy. I’ve just skimmed through the legislation (HRA Subsidy Determination) and the definition of overpayments which have to be deducted from qualifying (100%) expenditure includes all overpayments so I am pretty sure we get nothing for rent rebate departmental errors.
The Tax Credit guide is a DWP publication so everything in there relating to subsidy will only apply to non HRA stuff.
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