I could not agree more and I would like to make a comment on that later. New clause 3 clearly outlines the importance of that, but unfortunately we do not have the opportunity to support it today. I am sure the Minister, who knows I respect her greatly, will be able to respond to some of our concerns.
The IFS has demonstrated that, in contrast to the personal allowance, the transferable allowance results in 70% of the benefit going to those in the bottom half of the income distribution. The problem is that so far this has received only symbolic recognition. That has had two effects. First, the fundamental marriage accessibility challenge has not really been addressed, which is a massive issue given the impact on life chances of being brought up in a married home as compared with a non-married home. Secondly, the very limited symbolic recognition has translated into low take-up. Given the distributional impact of the two tax policies and the impact of the transferable allowance on life chances, I have to say that if the Government are to have one symbolic policy and one substantive policy, they have got it the wrong way around. I say that with great respect. It would have been wiser to focus investment on the transferable allowance rather than redistribute billions to those in the top half of the income scale by raising personal allowances. I believe that we urgently need to change that. If the allowance cannot be made generally available to basic rate married couples, it should be focused, as the hon. Member for Congleton said, on families with children under five.
4.15 pm
The review proposed in new clause 3 would deal first with the
“level of take-up of the allowance”.
I understand that the Minister has indicated some willingness to set targets for the level of take-up. I ask her to do that, if possible, because it would enable those who have not taken advantage of the married tax allowance to do so. The hon. Member for Congleton referred to the review addressing
“the impact of the allowance on individuals with children aged five years or under” .
We—and when I say “we”, I mean this Government and this House—should focus on families with children aged five or under, because it is in that group that child poverty is growing right across the United Kingdom of Great Britain and Northern Ireland. I am greatly concerned about, because child poverty levels in my region of Northern Ireland are the highest—a fact that cannot be ignored. We must do something to address this issue.