Sage & Time Ltd is a small financial consulting company with about 100 employees scattered across the UK, all working from home. Table 1 shows information on pay and tax for selected employees of the company living in Scotland and in England.

1.1 Describe what is meant by a progressive income tax system and discuss one way that an income tax system may be structured so that it is progressive

You will need to use the Income Tax and National Insurance Calculator, as well as the Inflation Calculator

Table 1 Examples of pay at Sage & Time Ltd (2021/22 tax year)

Employee	Residence	Gross pay ()	Pay after income tax and National Insurance ()	Average total tax rate (%)
Sally	England	63,500
Karim	Scotland	63,500	43,836.49	30.97
Maria	England	31,600	25,150.16	20.41
Thor	Scotland	31,600
Jamie	England	20,300	17,466.16	13.96
Liz	Scotland	20,300	17,487.13	13.86