13. What his policy is on the future of tax allowances related to marriage. 
The Government have introduced the marriage allowance for married couples and civil partners, which takes effect from 6 April 2015. The transferable amount has been fixed at 10% and will rise in proportion to the personal allowance.
More than 4 million people could benefit from the marriage allowance, for which they have been able to register since 20 February. Does my hon. Friend agree that this is about much more than just pounds or pence—it is about valuing commitment and marriage as a bedrock of society?
As the Prime Minister made very clear in the 2010 general election, it is right that we recognise marriage in the tax system, and that is precisely what we have done. As my hon. Friend rightly points out, it is now possible for people to register to be able to benefit from the transferable tax allowance.
Does the Minister consider it either fair or socially useful that money is being spent in this way when only one in four of the couples who benefit are raising children?
This is about recognising marriage within the tax system, but it should also be noted that it will benefit many low-income households, including 1 million households where tax credits are claimed.