[jfman]

The principle stands regardless of the objection to my use of "marginal" - it's certainty not minor or unimportant when they take it off me. I don't see huge swathes of people sitting on 25k a year to dodge student loan repayments any more than I see people sitting stagnating just below the higher tax threshold to avoid it. You see some slightly above it tinkering with pension contributions but that's about it.

The child benefit rules create a problem within a narrow window as does the removal of the personal allowance at 100k.

For the vast majority more money is a better bet in the long term. Even if the state takes a larger chunk of it above certain thresholds.