When I heard this on the radio this morning, there was no indication that it would be based on the 40% tax limit, so I wasn't overly impressed as 44k isn't 
that difficult to reach for a combined salary (although I don't think that myself and Mrs Nug are quite there, due to her working part-time).
Having actually read a little more of the detail, I don't particularly have a massive problem with it, although I am aware that this may be because I'm not affected 
