Including, only a third of married couples will actually gain, it discriminates against single parents and it reduces work incentives.
The party needs to show how new 'guarantees' will be delivered. If not, the Tories, with their offer of more money in parents’ pockets, could win the all-important female vote.
Conservative group Renewal's pledge card calls for an increase in the minimum wage, the building of one million homes, free party membership for trade unionists and action against "rip-off companies".
Cameron and Osborne are more concerned with defending bumper bonuses for bankers than measures to tackle the cost of living crisis.
The PM has found the campaign that the Tories wish they had used to win the last election. That is less than he needs to win the next one.
The latest YouGov poll shows the two parties tied for the first time since March 2012 but the figures would still leave Labour just three seats short of a majority on a uniform swing.
Labour has a 14-point lead in the 32 most marginal Tory-Labour seats, while the Lib Dems are just three points behind the Conservatives in the eight most competitive Tory-Lib Dem seats.
The Conservative chairman brands Raquel Rolnik an "absolute disgrace" after she warns that the bedroom tax is having a "shocking" effect on the vulnerable.
Philip Hollobone, who refuses to meet constituents who wear the veil, has tabled a bill making it illegal to wear "face coverings" in public.
It was the story of this parliament in one act: a debate that left the problems it addressed unresolved, while diminishing the leaders who took part.