[andrewb]

Well its just barking mad.

They raise taxes on the worst off by 100%. Then theres a backlash and it finally dawns on them that taxing the lowest incomes isn't at all popular. So they give a half-hearted statement about giving the money back through some means unexplained.

Yes that's right, you make the tax code similar by scrapping the 10p tax band, then you refund then you promise to refund the money somehow, sometime in the future. This is certainly the way to make the tax system less complex. Excuse my sarcasm.