The higher rate income tax threshold will increase by 1% a year in 2014-15 and 2015-16.

BBC: Budget 2013: What does it mean for you?

If they drop under the threshold in 2014, their rate would drop to 17.5 percent for 2015.

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By and large, the benefit and tax changes announced on Wednesday will not do that, though that will be cold comfort for the 400, 000 extra people who will now hit the higher rate income tax threshold in 2014.

BBC: Autumn Statement: What has changed?