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National insurance drops at 50k, those on the basic tax rate are getting far less benefit on this pension contributions or any other kind of salary sacrifice like childcare, VAT due to spending a larger percentage of take home on basic living etc.
In terms of marginal tax rate I think 50-60k is highest due to the drop in child benefit (assuming you're eligible)
greentricky-
Hadn't thought about child benefit, good point - how much is child benefit per week (before the taper)? It is only for certain people though.
Get your point on expenses - I'm not saying people on 100k have it harder than those on 40k, obviously! It's purely about where you'd say it is worst for tax rates - I was surprised to see 40k given there is still a full nil rate band + all income above that is at 20%.
andyfallsoff
In terms of disposable income + cost of living, yes, but in terms of tax? At around 100k the marginal rate is 60%+ (i.e. every extra £1 you earn you keep 40p). Not saying those people deserve sympathy as that is clearly still a good income, but i can’t see much of a reason for saying that below 40k are worse taxed. VAT is the only thing i guess, on the assumption lower paid spend more of income on expenditure which might have VAT on it?