A point made in the Guardian link says it all. If the stay at home mum wants a tax allowance for childcare she doesn't use, does she also want tax allowances for trade tools & materials she similarly doesn't use? It makes no sense. If stay at hone mums want financial recognition for the work they do in bringing up their kids, they should say so, instead of demanding a nonsensical tax allowance. That I'd back, if it was equal for all stay at home parents and not linked to tax and income.