[user104658]

Oh and I also think that a couple's tax free allowance should be fully transferrable. IMO it's somewhat ridiculous that a family with two working parents on £25,000 currently has a significantly higher take-home pay than a couple with one earner on £50k and the other stay-at-home. In other words, for families, tax rates should apply to the household rather than each individual. Literally everything else that is means-tested is tested against household income so why isn't tax?