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Any further income is taxed at the higher rate of 41%.
Increase the higher rate of tax on income over £100,000.
Less than 10% of claimants now receive the higher rate of ESA, for those deemed genuinely unfit for work.
Each individual owns only one property so the higher rate of SDLT for second properties does not apply.
Parents in particular are facing much greater difficulty securing the higher rate of payments for their disabled children.
The Bank of England said the extra £250,000 accommodation fee would be taxed at the higher rate of 45%.
So the player must pay income tax on that benefit, invariably at the higher rate of 40%.
The documents at Companies House indicate that RBS was paying the higher rate of interest to the investors.
In the same circumstances, a married couple would have to pay the higher rate of SDLT on the second property.
The threshold for paying the higher rate of income tax will increase by just 1% a year – lower than the rate of inflation – raising £1bn.
The higher rate of homeownership among single women compared with single men, discussed in "For Men, A Fear of Commitment" (Feb. 12), is not a recent phenomenon.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com