Best of my knowledge they were proposing to scrap National Insurance which in effect is an 11% income tax so for many there would be no difference although it might affect over 65's who don't pay NI.Last time I looked UKIP favoured a flat tax rate of around 30%, is this still the case? If so I could never vote for them, even though they think it shouldn't be paid on minimum wage the difference to someone earning 20-40k will be huge. Only the very low earners or very high ones will benefit, I've had a drink so can't be bothered to work out the figures right now but I suspect you'd need to be on less than £15k or at least £45k to stand a chance of benefitting from this policy?
Saying all that Nigel Farage did say on Question Time that UKIP's tax policy was under review but his main thrust was that the tax and benefit regime in this country is far too complicated and needs simplifying