Reform's plans to tax the childless

Reform's candidate in the Gorton and Denton by-election, Matt Goodwin, has come up with a remarkable (and remarkably bad) policy to tax people if they have no children. So how could this work in practice?

• Would this be an income tax or some kind of poll tax?
• Perhaps it could be something like the BBC license fee?
• Who in a household would pay it?
• Would this tax apply to people who are infertile due to medical reasons?
• What happens if a household breaks up? If one of the parents takes the children as a result of divorce, does the other parent have to pay the childlessness tax.
• What about adoption - does this count as having babies?
• At what age does the tax kick in? Will it apply to teenagers age 16 plus (which includes people still in full time education)?
• Are gay and lesbian couples required to pay?
• At what age do you no longer have to pay the childlessness tax? Are you expected for example to pay up in your forties and fifties if you don't have children? Perhaps Reform will tax you for the rest of your life if you haven't had any children at any point during your life
• And what happens if there is a death of an only child? Does Reform really think it appropriate for the tax inspector to turn up to tax you more because your child has passed away?

This childlessness tax is utterly ludicrous and completely unworkable. It would impact badly on women who would be viewed as baby-producing machines under this ridiculous tax. Women's choices for their own lives would be massively reduced with many having to start child bearing instead of going to university or having a career. Lesbian and gay couples would also be unfairly taxed.

I think Mr Goodwin needs to go back to the drawing board and start again.