Britain has 15 million people living on incomes below what they need to participate in the economic and social fabric of society. For many of these people it is not worklessness or their level of pay that drags them below that threshold, but rather the extent to which their wages are taxed.

Building on the Joseph Rowntree Foundation’s deliberative research into the Minimum Income Standard, this report addresses the how of lifting our working poor out of tax and out of poverty. The intent, to ensure that Government stops taxing people into deprivation, is one supported by the new coalition – this report answers the questions of how they should do it, when they should do it, how much it will cost and how we can pay for it.