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But in the budget Osborne said the higher rate band would rise from £43,000 to £45,000 for the 2017-18 tax year.
He kept 100,000 taxpayers out of the 40p higher rate band by raising the threshold by more than the rate of inflation.
The cost of the measure could be offset by not increasing the allowance for higher-rate income taxpayers, a move that has the disadvantage of pushing more people into the higher rate band.
He also confirmed his pledge to raise the basic personal allowance to £12,500 during the course of this parliament, with the higher rate band targeted to start at £50,000.
Documents issued after the budget show that the total cost of the rise in the personal allowance would be around £1.5bn in 2017-18, with a further £500m cost for the rise in the higher rate band.
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In a first map (contrast map) we contrasted the response strength of the lower rate bands vs the higher rate bands to reveal the gradual change of preference for higher to lower modulation rates across the auditory cortex.
When Labour took office in 1997, the number of taxpayers in the higher-rate band was 2.1m.
You also need to be careful if your earnings bring you close to the higher rate tax band or you switch into it part way through the year.
The Treasury expects to collect an additional £3.86bn of tax, as pensioners are expected to make larger withdrawals and get dragged into a higher rate tax band.
Thus a couple with two wages just under the higher rate tax band will still receive child benefit, while a couple with one earner bringing in just over the higher rate tax limit will get nothing.
A £500 tax cut for the "squeezed middle" formed the centrepiece of a budget that promised to reverse the march of millions of workers into the higher rate tax band.
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