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					Originally Posted by  danielf
					 
				 
				I'm guessing it's because 1. It is cheaper to administer and 2. In reality there won't be that many with 'a modest income', as many families where one of the partner earns over £44k will be on dual incomes as well. 
			
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 Do you have any statistics to back that up?
It can't be much more expensive than the one they are going to use to identify those who pay tax at a higher rate.