Freezing income tax Personal Allowances will mean real-term increases in the tax burden on low paid workers. Raising Personal Allowances in line with inflation, rather than reducing the basic rate of income tax, would better help the lower paid.
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A £1k increase in the allowance would take £200 off most taxpayers annual tax, for the 20% cut to 19% to save someone £200 they need to earn approximately £33k.
Eg. Earn £18k and the proposed cut from 20% to 19% will cut your tax by £50 per year, a £1k tax allowance increase would have cut your tax by £200. Earn £50k and the 20% to £19% change will cut your tax by about £370.