I was amused by this comment by David Lucas on the blog, offered I think, a little tongue in cheek but not wholly inappropriately:
If we had a statutory living wage, that all employees were entitled to, the whinging employer who claimed they could not ran their business efficiently enough to pay them, should be allowed to claim a government subsidy. Lets call it a government subsidy, not a tax rebate. Why should they be given a tax rebate? This would of course replace tax credits. If there were suspicions that the employer was a malingerer they would have to account for themselves to ATOS. We would then know who the real scroungers were, and the Daily Mail would have a good story that might be worth reading.
The logic is sound: it is these employers who are really claiming benefits from the state in the form of a subsidy for their staff costs from which they seek to profit. And we should name them for doing so.