The Professional and Ethical Dilemmas of the Two-child Limit for Child Tax Credit and Universal Credit

Child tax credit and universal credit provide means-tested support for low-income families. The government have introduced a twochild limit for these benefits meaning that the child element of child tax credit and universal credit will no longer be awarded for third or subsequent children born after 6 April 2017. The government argue that the benefit system should provide a fair deal for the tax payer and that families claiming benefits should face the same financial choices as those in work. However, it has been argued that there is an inherent moral injustice in linking benefit entitlement to the size of the family and that there will be an increase in child poverty. Firstly, this paper will discuss the ethics of limiting state financial support on the basis of family size with reference to how far social justice can be achieved in a ‘needs based’ benefits system. Secondly, there will be an analysis of the most controversial element of this policy – the so-called rape clause where an exception is applied if a claimant can demonstrate that their third or subsequent child is born as a result of non-consensual sexual intercourse. Finally, the paper will identify potential implications for anti-oppressive practice.