as another UK general election draws closer, the top rate of income tax has become a point of contention between the country's biggest political parties.
Ed Balls has said that if elected, the Labour party would bring back the 50p top rate of income tax for those earning over £150,000. Prime Minister David Cameron promptly hit back claiming the policy was irresponsible and would lead to greater government borrowing.
But is the policy more about political philosophy than economic fact? We looked at HMRC data to find out how many people are affected by the highest rate of income tax.