Today Labour’s tax and benefits system actually rewards couples to split up. So a Conservative government will end the couple penalty in the tax credit system as we make savings from our welfare reform plans.

We will recognise marriage and civil partnerships in the tax system in the next Parliament. We are one of the very few countries in the Western world that doesn’t do so and we will put that right. This will send an important signal that we value the commitment that people make when they get married.

To help Britain’s families a Conservative government will freeze council tax for twoyears, in partnership with local councils. This will be paid for by reducing spending on consultants and advertising, and could be worth up to £200 a year for families that benefit.

We will reform the administration of tax credits to reduce fraud and overpayments, which hit the poorest families hardest.

Royston Smith says "Families need help and support. Every child born in Britain has £17,000 of debt thanks to this Labour government. It is right to support families and children where we can."