Remove the word "income": it's all tax payers, from income to VAT to road tax. It all goes in one pot.
The UK could desperately do with some land taxation, but it's hardly reasonable to say that "income tax payers are at breaking point". It's the people on low incomes that are closer to breaking.
Besides, since Brexit, nobody cares about the deficit or credit rating. We can just debt-fund everything!
The UK does have land taxation, but it only happens at the point of sale - we have very high 'stamp duty' (sales tax on houses), but no yearly land tax. The net difference in my opinion is that it reduces liquidity on houses and the burden falls more heavily on people who move around more.
The UK could desperately do with some land taxation, but it's hardly reasonable to say that "income tax payers are at breaking point". It's the people on low incomes that are closer to breaking.
Besides, since Brexit, nobody cares about the deficit or credit rating. We can just debt-fund everything!