Because the lower earnings limit (£6,240 in 2021/22) has always been below the income tax personal allowance (£12,570 for 2021/22), it was the lower earnings limit which should always have been used as the criterion against which to judge the amount of earnings to be paid in cases where it was wished to attract neither tax nor national insurance liabilities while protecting benefit entitlements. After the Chancellor's panic over the 10% tax rate resulted in the personal allowance being raised in mid-2008 to £6,035,
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