Marginal rate explained

Many people probably don’t realise how high their marginal rate of tax is and therefore how little they gain from an increase in income. Many politicians don’t seem to know. Do you know?  Leonard Beighton has explained how income tax, national insurance and benefit  systems overlap and as a result many of the least well off households have in effect a  68% tax  rate. For some their tax rate will be higher.

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Don Draper
The Autumn Statement does not do what we have been told

Families will welcome the cut in the national insurance contribution (NIC) rate from 12% to 10 % from 6 January 2024: with income tax at 20% that will mean a combined rate of 30%. However for the substantial number of families who both pay tax and nic but are entitled to universal credit, the tax saving will be much smaller than the Chancellor said.

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Don Draper
Taxation of Families Report

The tax burden is increasing for everyone but taxpayers with children are the worst affected. They have the lowest incomes yet bear a disproportionately high share of the income tax burden. The Treasury takes back from many of them almost 70% or more of any extra money they earn, a review of the taxation of families by Tax and the Family says.

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Don Draper
Thousands of Higher Rate Taxpayers are Eligible for Universal Credit – Leading Analysts Say

Policy in Practice, an influential software and and analytics company, have published an important report confirming what Tax and the Family have been saying for years – that it is not only low income families who are affected by the interaction between income tax and universal credit. Their analysis shows that even households with incomes in excess of £100,000 could be paying income tax and getting universal credit and as a result have a high marginal rate and have a little incentive to earn more.

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Don Draper
Nigel Lawson 1932-2023

Lord Lawson of Blaby, arguably the most influential postwar Chancellor, has died at the age of 92. The tax system we have to day is part of his legacy. However, it is not the one he wanted. This was blocked by Margaret Thatcher.

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Don Draper