Spreading the withdrawal of the Personal Allowance mostly benefits workers earning just above £100k

Net Income vs Gross Income

This is for an employee so shows the effect of Income Tax + Employee National insurance. The proposal is to introduce a 54% (52% Income Tax, 2% Employee National Insurance) between £100k and £125k. This would replace the 62% rate and would increase the Additional Rate threshold.
Source: Centre for British Progress analysisGet the dataCreated with Datawrapper