Conservative MPs said that the delay by the Chancellor was “kowtowing” to the Liberal Democrats and represented a “failure of leadership” by David Cameron, the Prime Minister.
A pledge to support marriage in the tax system features in the Coalition agreement and is a key demand of the Tory faithful, but it has been strongly opposed by Nick Clegg and other senior Lib Dems..
Stewart Jackson, a Tory MP who stepped down from his government role as a ministerial aide last year, said deferring the introduction of marriage tax allowances represented a “failure of leadership” by Mr Cameron. “I urge George Osborne to reconsider this decision,” he said. “There is a great deal of evidence that shows marriage has many economic and other benefits to society.
“Not to introduce this feels like kowtowing to the Liberal Democrats. Our supporters say they want this and they put us where we are. We need to deliver what they want.”
Britain is one of the few European countries that fails to recognise marriage in the tax system. In their 2010 manifesto, the Conservatives pledged to introduce a transferable tax allowance worth £150 a year to married couples and those in civil partnerships.
Philip Davies, the Conservative MP for Shipley, said: “We need tax cuts to help the recovery. A transferable allowance for married couples supports the institution of marriage, making it even more laudable.
“The Government should be doing more to cut public spending and cut taxes. Half of the cost of marriage tax allowances could be paid for simply by cutting aid to India.”
The annual cost of introducing the transferable tax allowance for married couples had been estimated at £550 million by the Institute for Fiscal Studies.
Two months ago, Mr Clegg used a major speech to mock Conservative support for the married couples’ tax allowance. “We shouldn’t take a particular version of the family institution, such as the 1950s model, and try and preserve it in aspic,” he said.
Philip Hollobone, the Tory MP for Kettering, said he largely blamed the delayed implementation of the tax relief on opposition from the Lib Dem high command.
“Not for the first time, the Liberal Democrats are blocking a policy that most voters want to see introduced — it only shows how out of touch they are,” said Mr Hollobone. “They support things like the Alternative Vote and the European Court of Human Rights which most people do not want. Then they block a policy like this that most people support.
“We are running out of time to introduce this policy — any delay is a disappointment and will be seen as such by our supporters.”
Iain Duncan-Smith, the Work and Pensions Secretary, has also stressed its importance to help those from poorer backgrounds.
Mr Duncan-Smith said last year: “It’s about the Government recognising that stable two-parent families are vital for the creation of a strong society.”