Britain imposes uniquely heavy burdens on low-income workers with dependants, which create a huge drag on social mobility. Profound reform is needed.
Ignoring the family unit means pressures on benefits – and burdening some poorer families with the highest effective marginal tax rate in the developed world.
The Government should look at other family tax allowances to compensate, but the transferable allowance is the most obvious place to start.
The move formalises a precedent with disturbing longer-term implications for the relationship between the citizen and government.