The universal credit claimants paying top tax rates

, The universal credit claimants paying top tax rates, The Evepost BBC News
, The universal credit claimants paying top tax rates, The Evepost BBC News

But National Insurance rates are the same throughout the UK, which means a worker in Scotland earning between £43,663 and £50,271 would be paying both the higher rate of income tax and the 12% higher rate of National Insurance at the same time, meaning they take home only 47p of an extra £1 earned.