New personal allowance for 2008-09

I was just curious as to who would be adversely affected by the abolotion of the starting rate band next year?

Assume someone earning National Minimum Wage of £5.52/hour, working 37 hours per week, total annual income of £10,620.

Total tax bill 2007-08 is £919.
Total tax bill 2008-09 will be £1,037.
An increase of £118.

Assume someone £13.44/hour, working 37 hours per week, total annual income of £36,341.

Total tax bill 2007-08 is £6,577.
Total tax bill 2008-09 will be £6,181.
A decrease of £396.

The threshold at which the new rates become beneficial seems to be around the £16,500 mark. The government reckons changes to the Tax Credit system will offset any increased tax paid by low earners, but that assumes that people either have children or are aged 25 and working 30 hours or more per week.

It would seem that those hardest hit by the new tax rates will be the young and childless, quite a large group of people I'd have thought.