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@JWestland
RE WTC for just 2 kids... 2.1 kids is replacement rate and this affects families only with kids born after 2017. The UK population keeps growing, so in theory we have enough people. We don't need to "sponsor" families over 2 kids. Right?
That makes an assumption people will go "ah, well 2 is enough" in all cases for everyone. Not only that, circumstances can change. You have 4, parents lose health or whatever, need WTC now but...you only get it for 2.
So there's a risk of the kids suffering over parents circumstances. If your goal is lowering costs/population growth it may not work, or have a shitload of social/financial costs via other mechanisms.
I am making a rather utilitarian argument here BTW...but sure it's all about saving money says the government, well show us your sums then. You may very well merely shift cost. Ow wait, politicians and doing sums...