Allow the full transfer of personal tax allowance between married couples. We believe the current rules discriminate against couples with one earner. We feel it is not fair if the breadwinner is earning little over the personal tax allowance and is the only provider for both.

If only one partner of a married couple is working and providing for the dependent other, and is only earning a minimum salary £12.71 per hour (around £26,400 per year}, we believe it is unfair for them not to be able to benefit from the full personal allowance of the married partner. It seems grossly unfair to us to expect them to subsidise through part of their tax the benefits received by a similar family whose household income on benefits exceeds their own. We believe this injustice would be rectified easily with this proposed transfer rule.