<p>The Conservative Party has announced how it intends to recognise marriage and civil partnerships in the tax system if it forms the next government. It plans to make up to £750 of the income tax personal allowance transferable between adults who are married or in a civil partnership, so long as the higher-income member of the couple is a basic-rate taxpayer.</p>
Authors
Mike Brewer
Mike is a Research Fellow of the IFS and a Professor of Economics at the Institute for Social and Economic Research, University of Essex.
Robert Chote
Robert Joyce
Robert is a Deputy Director. His work focuses on economic inequality, labour markets and welfare policy.
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