The SNP will scrap the £200 a year bonus for married couples if it is elected to lead an independent Scotland, the party has confirmed.
The tax break will “discriminate” against many families and could leave some people worse off, according to the SNP who say they will focus their policies on families with children.
The £700 million tax break, which comes into force in 2015, will allow the lower-earning partner to transfer up to £1,000 of their unused tax allowance to the other.
But the scheme “will overwhelmingly benefit men” as they are more likely to be the higher earner and leave bereaved and abused women “out in the cold”, the SNP said.
Just 15% of women are expected to benefit from the scheme, according to SNP MP Eilidh Whiteford.
She said: “The UK government marriage tax break is short-changing women.
“The policy reinforces other measures that discourage ‘dual earning’ couples, by making those who benefit lose if their partner takes a job for more than a few hours a week. The Women’s Budget Group has recognised that it will dissuade women from going back to work because the husband could lose their allowance if his wife gets a part-time or low-paid job that takes them over the earnings threshold.
“A woman who loses her husband through bereavement or is forced to leave the family home because of domestic violence also loses out.
“UK government benefit cuts already mean that many women are struggling financially, and the £700 million price tag could be better spent elsewhere.
“Even the Institute of Fiscal Studies has recognised that the Westminster policy is symbolic and would be of little benefit.
“Westminster’s tax-breaks which only benefit the traditional nuclear family shows how out of touch the UK Government is.
“As outlined in Scotland’s Future, with independence an SNP government would scrap marriage tax breaks – our priority is to help families with children by greatly expanding childcare provision.”
Scotland’s Future states: “This scheme will effectively discriminate against many families where both partners work, unmarried couples, widows, widowers, single parents and women who have left abusive relationships.
“Under the proposed system, around two-thirds of all married couples will not benefit and analysis of the proposals suggest that couples with children are much less likely to receive the full allowance and that many low and middle income married couples are likely to have much of the tax break clawed back through the benefits system.
“The Institute for Fiscal Studies has noted that because of the way the scheme will operate some people will be worse off after a pay rise and that even if a government wanted to reward marriage through the tax system ther are simpler ways of doing so.
“With access to tax and benefit powers the Scottish Government will make a different choice from that made by the current Westminster Government. Our priority is to help families with children by expanding childcare provision.”