Allow parents to split and use their children's personal tax allowances if the children are not earning income, on top of their own personal allowance.

Every UK citizen has a personal tax allowance, including children. But if a child has no income, their allowance is unused. We think that letting parents use that unused allowance would fairly support working families, reduce tax pressure, and recognise the true cost of raising children. We think this policy could help ease the cost of living and encourage stable family growth in a time of falling birth rates.