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Basic rate Additional rate Cost Poverty reduction Benefit to bottom decile Benefit to top decile
20% 40% £1.3bn 0.0% 0.0% 0.7%
19% 45% £4.4bn 0.2% 0.0% 0.5%
19% 40% £5.7bn 0.2% 0.0% 1.2%
18% 45% £8.8bn 0.3% 0.1% 1.1%
18% 40% £10.1bn 0.3% 0.1% 1.7%
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