MikeL2>>>>>>n raising the income tax rate by £1000 they have pro rate to reduce the minimum rate for the high earners. This will bring some people who currently earn less than the high rate into being taxed at 40%.<<<<, Not sure what you are trying to say here... All tax payers will not pay tax on the extra amount of threshold..... ie everyone who pays tax will pay less! how can anyone be pushed into the 40% bracket?