Look, Baboonery, the tax system is there (so they say!) to ensure that the perceived needs of the community are met, insomuch as the government that you had the opportunity to elect decide what those priorities are.

I am taxed for the NHS, regardless of whether I am sick or not; I am taxed to pay for the army, regardless of whether I am a pacifist or not; I am taxed to pay dole cheques, even though I am employed. So I am also taxed to promote children's wellbeing and education.

I was taxed to pay for education for nearly 20 years, when I had no children and I still don't get a refund now that I have opted out of the state system.

One is not 'penalised' for not having children, just as one are not 'penalised' for being fit, healthy and employed, while others smoke, drink, overeat, take no exercise and are lazy, cyclists' taxes also go towards building motorways. It's not fair, but that's the way the welfare state works. Think about it - are there areas where you, in fact, benefit which makes up for the "childlessness tax"? Swings and roundabouts ....