Unite's claim that the Conservatives started the freeze on income tax thresholds in 2022 holds up.
Sharon Graham, Unite's general secretary, said earlier that frozen thresholds were "dragging workers into unfair tax bands" and were "Started by the Tories in 2022". The Guardian, in a piece carried by Shango Media, confirms the date. It reports that Rishi Sunak, as Chancellor, announced that thresholds would be frozen from April 2022 until 2026.
The Conservatives later extended the freeze to 2028, and Rachel Reeves extended it again. The Guardian reports that the Chancellor, John Healey, has now kept it in place.
The same piece says the share of taxpayers paying higher or additional rate tax rises from 15% in 2021-22 to 24% in 2030-31. It does not make clear whose figures these are, and they have not been independently checked.
It also notes that the personal allowance is withdrawn at £1 for every £2 earned above £100,000 and disappears entirely at £125,140.