The Universal Standard Tax (UST) is a marginal flat tax, set at a single rate after deductions and exemptions, that comprises the majority of the Wiltshire government's revenue. It is considered regressive by economists, with the wealthiest Wiltshirians paying considerably less of their "disposable income" compared to working class Wiltshirians.
Exemptions, deductions, and surcharges to UST apply in certain instances, including the child tax credit, and student finance surcharges. The policy of the Labour government has been that welfare should reform from being simple cash-transfer benefits to exemptions of UST.