At the same time, support for childcare through the benefit system is made accessible for parents regardless of how many hours a week they work (Pareliussen, 2013). Stated goals of the Universal Credit reform include giving people incentives to work, diminishing complexity, reducing relative poverty and containing the rising cost of welfare dependency (DWP, 2010a). The highest Marginal Effective Tax Rate (METR), the amount which will be lost in taxes and loss of benefits from earning an additional pound, will be 76.2% after the reform.