Living standards· Incomes· Inequality & poverty Locating the middle 22 December 2010 Matthew Whittaker There has been a lot of recent debate about what is middle income – but the range of ‘middles’ that can be derived from earnings and income data is potentially confusing. This briefing note attempts to provide some clarity, by detailing the relative merits and drawbacks of different approaches and sets out how a wide range of possible middles can be derived.