Lord Farmer
Main Page: Lord Farmer (Conservative - Life peer)We do not have the noble and learned Baroness, Lady Butler-Sloss, so I call the noble Lord, Lord Farmer.
My Lords, marriage is a protected characteristic in our equalities legislation and results in more stable families, as we have heard already. What plans do the Government have to increase the value of the married couples tax allowance in recognition of these facts or otherwise address the UK tax burden on single-earner couple families with children, which is 25% greater than the OECD average?
My noble friend always brings up a difficult issue. The recipients of the marriage allowance have benefited from large increases in personal allowance; that is linked to the marriage allowance, which has almost doubled in the last decade. The Government remain committed to recognising marriage and the commitment it entails in the tax system while supporting low-earning families. The Government keep all aspects of the tax system under review, including the marriage allowance, and any decisions on future changes will be taken by the Chancellor as part of the annual Budget process.