Review and change tax bands in line with minimum wage increases. Since freezing the bands, minimum wage has increased by 28.5%. The tax bands should have moved by same amount or minimum wage should not have increased.

Increase all tax bands by 28.5% in line with minimum wage increases. I.e. move starting band from £12,570 to £16,155 for 20% tax to start. Move the 40% band from £50,270 to £64,610 Move the additional band from £125,140 to £160,838.