The Conservative Party committed to recognise marriage in the tax system in their 2010 Manifesto and the commitment finds expression on page 30 of the Coalition Agreement, with provision for the Liberal Democrats to abstain.

We are delighted that the Prime Minister has committed to recognising marriage in the tax system - a point he has returned to on a number of occasions since entering Number 10 - and fully appreciate that his Manifesto commitment did not specify which Budget.

The truth is, however, that the imperative for swift action has greatly increased since the commitment to recognise marriage was initially made.

In 2008/09 the tax burden on one-earner married couples with two children on average wage was 33 per cent greater than the OECD average1 but as research we have published this month demonstrates, this figure rose to 39 per cent in 2009/10.2 Of much greater concern, however, is that the same research demonstrates that without urgent action this discrepancy will rise to over 50 per cent in 2012/13 unless radical changes – like recognising marriage in the tax system – are made.3

The Conservative Party Manifesto committed to making Britain the most family-friendly country in Europe; for these families, however, it is actually in danger of becoming one of the least.

Some may say that the current economic difficulties change everything. However, this completely ignores the fact that when the commitment to recognise marriage in the tax system was made, the current fiscal challenges had been factored in.

When introducing the policy David Cameron said he was sorry that the partially transferable allowance was rather limited but that, in the current climate, it was the best that could be offered. He also stressed, however, that it was a ‘start’, clearly suggesting that he intended to build on the provision when economic conditions improved.

We want to use this opportunity to again applaud the Government’s commitment to recognise marriage in the tax system, but also to emphasise that action on this point is urgent. We would ask them to make recognising marriage in the tax system an absolute priority to be actioned at the very earliest opportunity.

Nola Leach is Chief Executive of Christian social policy charity CARE