Darling's emergency budget does little to offset damage to the lowly
paid.

Assume my yearly income is £13 335, the upper 10% tax threshold last
year.

After Darling's emergency budget tax now begins at £6035. Last year it
began at £5225.

So last year I would have paid tax (at 10%) of £811.

This year I will pay tax (at 20%) of £1460.

This means my tax bill will be £649 higher!

To set a rate that does not make anyone earning less than £13335 worse
off is very simple.

Set the 20% tax rate to start at the point midway between £5,225.00
and £13 335!

To pay for this you can reduce the 40% tax threshold, or (better) set
up new taxes to hit overpaid bankers.