What type of Tax is Income Tax?

-The UK has a Progressive Income Tax System -From 0-12.5K there is No Tax on Income -Low to Middle Income get Taxed at around 20% -High Income gets taxed 40% -Very High Income gets taxed 45% -But this may be Regressive as considering Direct and Indirect Taxes, the Lowest Earners pay a Higher Proportion of Income as Tax than Higher Incomes do