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    It is economic nonsense Howard.

    I know lots of small business people who have to pay their employees before taking any income for themselves. Many of them earn less than their employees on the minimum wage while taking the risks and working a lot longer hours. You would drive them out of business completely leaving them and their employees on benefits.

    It would be more appropriate, as I have suggested many times, to raise the nil rate bands for tax an NI to match the gross income of someone working a 37 hour week at the minimum wage level.

    As part of an overall tax simplification and reduction exercise of course.

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