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In summary, both the lower tax thresholds and the student loan threshold need to be raised, and pegged to a reliable metric that keeps them proportional (eg annual inflation, the average wage).

The second tax bracket should not be low enough to capture income from the benefit payments of people who aren't in paid work. Even the base rate for Jobseeker Support is enough to put single, childless people into the second bracket, and that's before accomodation supplement.

(7/?)