Apply higher rate tax band of 40% if income reaches £100,000 instead of £50,000

A lot of healthcare and critical workers especially in the NHS has been complaining that they do find the higher rate tax band discouraging to do more shifts to cover the pressing pandemic situation. They wanted to do more bank shifts to aid the staffing issue but this gives higher income, thus increasing the tendency for them to reach the higher rate bracket. Being taxed 40% from hard earned money is very discouraging. If the bracket would have been higher, staffing might not have been such a problem.