[user104658]

Full time minimum wage is practically tax free already with the cut off at £10k, the vast majority of minimum wage contracts are 30hrs or less and 30hrs minimum wage is £10,140 a year (a grand total of £2 a month in tax). On the same hours you pay something like £25 a month in National Insurance. Notice he doesn't mention that. People forget that "tax free" doesn't mean you keep the whole lot, you still pay that 2nd tax under a different name.