The same system applies to personal allowances.
The higher personal allowances previously available to older people are being phased out.
But Osborne said Darling was "not being straight with people" over the personal allowances row.
Others to benefit from the changes are those earning under the £19,355 threshold who have young children and are therefore eligible for higher personal allowances, or are over 65 and qualify for higher personal allowances.
They know that the freeze on personal allowances means a tax rise for 30 million of them.
As for his line about "people in work", recall that personal allowances apply to unearned income too.
The cost of the personal allowances could alternatively be funded through a proposed levy on bank profits.
He boasts that his £1bn spent on raising personal allowances is to help the lowest paid, but it doesn't much.
"In addition, 700,000 people in Britain earn more than £100,000 a year and will lose their personal allowances.
Both back further increases in personal allowances and both have committed to raising the national living wage.
Not because it increased tax rates for the rich, cancelled their personal allowances, and limited pensions tax reliefs.
