The Treasury Select Committee has voiced its disapproval of the changes to income tax and removal of the 10% rate.

In the Select Committee on Treasury Ninth Report, released today, the committee stated that the removal of the 10% and 22% tax bands and replacement with a 20% band is unreasonable.

The report concluded that those most affected by the abolition of the 10% rate of income tax are those below the age of 65 years who have an income of less than £18,500 and are in childless households.

It stated: "We accept there are benefits in tax simplification and there are merits to focus on both the needs of children and motivation to work, but we conclude that the group of main losers from the abolition of the 10 pence rate of income tax seems an unreasonable target for raising additional tax revenues to fund these and other initiatives."

See Employees urged to alert staff to tax and NI changes