I thought that the government was being pragmatic when it announced that child benefit was to be withdrawn from families in the top tax bracket. A bit crude perhaps as in some families both parents will be high earners and in others only one and some the high earner will be the sole earner. But that is the way of our over-complex tax and benefit system.
I think it's pity to target child benefit rather than other options as it was regarded as the universal benefit that everyone shared at the time when they most needed the money - a transfer of money from perhaps later in life when earnings may be higher to the point when people tend to have children.
But I can't understand the Tory enthusiasm for marriage allowances.
The video explains the craziness better that I could.
But the LibDems seem to have agreed to the tax cut for married couple (OK to be fair - they get to abstain) without securing the raising of tax allowances for all. So much for fairness.
A Times article gives the cost of transferable allowances between married couples as £3.2 billion. Limiting this to those with children would reduce this to £1.5 billion. But just why should a marriage certificate give an advantage to one set of people over another?