One unjust point about this £18600 threshold is that it doesnt take into account the location of the U.K. based employee.If u work in central London such an amount is probably easily achieveable especially with London weighting which I believe exceeds £3000 p.a. whereas maybe in the north of the country for many it would be more difficult but it doesnt take into account the disparity in the cost of living. London and the south east prices particularly for housing would consume a fair amount from a salary whereas other parts of the country will be far cheaper places to live so maybe disposable income would even itself out. but this government have taken this figure across the board but then again do we expect them ever to be fair when it comes to peoples lives and loves.