Ms Camille Loftus:

The tax individualisation only affects married couples who earn enough to pay the higher rate. If two people are working but earning a low wage, tax individualisation does not have an impact. There was a relationship between the home carer's credit and what used to be called the PAYE credit. It is one of the dynamics that tends to take account of these matters. It is a credit and not affected by when the band kicks in so it gives a little extra help to lower income households than higher income households. It is certainly an element I would look to in order to manage out that sort of fiscal balance.

We must also remember that the child benefit is the highest in the EU, or certainly in terms of cash transfers. It is called child benefit but part of its evolution has been around the recognition of the work of rearing children in the home. It is not means-tested.