The future of a credit paid to some of the lowest earners in the Isle of Man is under review.
Responses to a public consultation on payment of the Personal Allowance Credit (PAC) have been published by the Treasury.
The credit is a one-off payment to those whose incomes put them above the benefit line, but below the tax threshold.
When the PAC was introduced in 2003 a single person was entitled to a payment of £200 a year but, following changes to the system, the figure now stands at £700.
Eleven thousand people currently receive Personal Allowance Credit, costing the Manx government £7.7 million a year.
The consultation asked whether it should be maintained, reformed or dropped.
Gerrard Higgins is from the Income Tax Division: