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Some Useful Rates
Income Tax
Capital Gains Tax
Corporation Tax
Main Capital Allowances
Value Added Tax
Inheritance Tax
Vehicle Benefits
Mileage Allowances
National Insurance Contributions
Key Dates and Deadlines
Pension Premiums
Charitable Giving
Savings and Investments
Some Useful Rates
Stamp Taxes
Weekly Benefit
2007/08
2006/07
Basic Retirement Pension
Single person
£87.30
£84.25
Married couple
£139.60
£134.75
Child Benefit
First eligible child
£18.10
£17.45
Each subsequent child
£12.10
£11.70
Statutory Sick Pay (SSP)
Average weekly earnings £87 or over (2006/07 £84)
£72.55
£70.05
Statutory Maternity Pay (SMP)
90% of average weekly pay
First 6 weeks
First 6 weeks
Maximum £112.75 (2006/07 £108.85). Minimum 90% average weekly pay
Next 20 weeks
Next 20 weeks
Mimimum rate
£78.30
£75.60
Adoption Pay (SAP)
26 weeks
26 weeks
Paternity Pay (SPP)
1 week or fortnight
1 week or fortnight
Both SAP and SPP
90% of average weekly pay
Max £112.75
Min £78.30
Max £108.85
Min £75.60
Example rates:
Jobseekers Allowance
Single person
£59.15
£57.45
Married couple
£92.80
£90.10
National Minimum Wage
From 1 October 2007
From 1 October 2006
Over 21
£5.52 p.h.
£5.35 p.h.
18 - 21
£4.60 p.h.
£4.45 p.h.
16 and 17
£3.40 p.h.
£3.30 p.h.