Families and children

This Election Briefing Note, drawing in part on past notes in this series, analyses the manifesto proposals of the three main political parties in the area of families with children. In particular, it discusses the following policies:

• Taxes, benefits and tax credits for families with children (section 2);
• Abolishing the couple penalty in the tax credit system (section 3);
• Parental leave, pay and flexible working (section 4);
• Childcare, early years education and education (section 5).

Other issues which are relevant to families with children, but not covered here, are welfare policy towards lone parents, and schools: these are also discussed in other notes in the series.