ONS Tax Benefit Model Tables April 2009

Tax Benefit Model Tables

April 2009

Information Directorate (IFD)

© Crown Copyright 2009

TAX BENEFIT MODEL TABLES – APRIL 2009 Contents

Introduction ..................................................................................................................... 1

Symbols and Abbreviations............................................................................................. 3

Section 1: Families whose head is employed for 16 hours or more............................ 4

Section 2: Families whose head is unemployed and claims Jobseeker’s Allowance and Child Tax Credit. ............................................................ 113

Appendix A Benefit \Tax Credit Rates and Calculations.............................................. 117

Appendix B Lone Parents ............................................................................................ 131 Contact points for enquiries Elaine Cuthbert Terry James Information Directorate (IFD) Information Directorate (IFD) BP 5201 BP 5201 Department for Work and Pensions Department for Work and Pensions Benton Park View Benton Park View Benton Park Road Benton Park Road Newcastle-upon-Tyne Newcastle-upon-Tyne NE98 1YX NE98 1YX Telephone: 0191 216 2137 Telephone: 0191 216 6630 e-mail: [email protected] e-mail: [email protected]

Introduction The Tax Benefit Model Tables are designed to illustrate the weekly financial circumstances of a selection of hypothetical local authority and private tenants. The tables are produced from a spreadsheet-based model (available on request from the contact point for enquiries), which calculates the interaction between income tax, National Insurance, tax credits and certain benefits. This publication makes use of the rates and allowances that take effect from April 2009. Treatment of Lone Parents in the Tables From July 1998, new lone parent claimants have no longer received the lone parent premium in Child Benefit i.e. they have received the same rate of Child Benefit as couples. Similarly, from April 1998, new lone parent claimants have also received the same rate of family premium as couples in Income Support, Jobseeker’s Allowance (Income-based), Housing Benefit and Council Tax Benefit. Lone Parent claimants of these benefits prior to April/July 1998 have had ‘protected rates’ in the past and received a higher family premium. However, from April 2004, new lone parent claimants of Income Support and Jobseeker’s Allowance (Income-based) receive the same family premium as lone parents prior to April 1998. From April 2007, the protected rates for Child Benefit were abolished, with all lone parents receiving the same premium. All tables in this publication reflect the situation for new Lone Parents. However, Appendix B gives a short comparison between the situations for new lone parents and those with protected rates. Treatment of families whose head is unemployed in the Tables In previous versions of this publication, families whose head is unemployed were assumed to be eligible and willing to work. As a result they were in receipt of Jobseeker’s Allowance or Income Support. In the case of Jobseeker’s Allowance this was split into two strands, Jobseeker’s Allowance (Contributory) and Jobseeker’s Allowance (Income-based). JSA(IB) consisted of a family element and child elements for any dependent children, plus any premiums. From April 2004, for new claims to JSA(IB) the child elements were no longer payable and instead families received support for their children through Child Tax Credit. Families already in receipt of JSA(IB) who had not already claimed Child Tax Credit had their child elements migrated to Child Tax Credit after this time. In the case of Income Support, this also consisted of a family element and child elements for any dependent children, plus any premiums. From April 2004, for new claims to IS the child elements were no longer payable and instead families received support for their children through Child Tax Credit. Families already in receipt of IS who had not already claimed Child Tax Credit had their child elements migrated to Child Tax Credit after this time. For this reason, in this publication families whose head is unemployed will be assumed to be in receipt of Jobseeker’s Allowance or Income Support and, where applicable, Child Tax Credit.

ALL INFORMATION IS BASED ON HYPOTHETICAL SITUATIONS ONLY

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Structure of Publication and Assumptions made The publication is divided into two main sections: Section 1: Families whose head is employed for 16 hours or more per week. Section 2: Families whose head is unemployed and claims Jobseeker’s Allowance and

Child Tax Credit where eligible. This publication does not cover all types of families in receipt of benefit and there are a number of simplifying assumptions which mean that the tables cannot be used to work out the position of families not illustrated. These assumptions are summarised below: 1) For Section 1 tables, where the family head is in full-time employment, it is

assumed that: The family head is aged 25 to 59. The family head is employed for at least 16 hours per week (unless stated otherwise) and is the sole earner.

There are no tax allowances apart from the personal allowance. There is no reduced tax liability for spells of unemployment or sickness earlier in the tax year. The earner is not contracted out of the State Second Pension and so National Insurance Contributions (NICs) are paid at the not contracted out rate.

A family with children does not contain a child under the age of one-year-old. (However, the situation for families with children younger than one year old can be simulated from the spreadsheet model).

In table 1.2a to 1.2g the child is aged 1-4. In table 1.3a to 1.3g the children are aged 1-4. In table 1.5a to 1.5d the children are aged 1-4. In table 1.6a to 1.6d the children are aged 1-4. In tables 1.7a to 1.7d one child is aged 1-4, one child is aged 5-10, and the

other child is aged 11-15. 2) Each family type is assumed to live in local authority or privately rented

property appropriate to its size, and to pay average amounts of rent and Council Tax for the 2009/10 financial year. Average amounts of rent and Council Tax are shown in Appendix A.

3) Families have no capital other than that shown in the tables. 4) The tax and benefit rates used and their associated entitlements - such as

welfare foods and free school meals - are as shown in Appendix A. These figures are all as of April 2009.

5) When the earner is classified as unemployed it is assumed that the claimant

is eligible and willing to work. Therefore JSA (Contributory) and JSA (Income-based) amounts are used. When the earner has children it is assumed that the claimant receives Child Tax Credit instead of the child elements of JSA (Income-based).


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Symbols and Abbreviations . Not applicable MDR Marginal Deduction Rate - Nil or negligible NI National Insurance £pw Pounds per week NICs National Insurance Contributions ChB Child Benefit JSA(C) Jobseeker’s Allowance - Contributory CTB Council Tax Benefit JSA(IB) Jobseeker’s Allowance - Income-based CTC Child Tax Credit RPI Retail Prices Index HB Housing Benefit S2P State Second Pension IS Income Support UEL Upper Earnings Limit LA Local Authority WTC Working Tax Credit LEL Lower Earnings Limit


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Section 1: Families whose head is employed for 16 hours or more 1.1 Single person aged 25 or over:

a) LA tenant ................................................................................................8 b) LA tenant working 30 hrs or more ........................................................11 c) Private tenant .......................................................................................14 d) Private tenant working 30 hrs or more..................................................17

1.2 Lone Parent with one child aged under 11: a) LA tenant with no child care costs ........................................................20 b) LA tenant with child care costs of £40 per week...................................23 c) LA tenant with child care costs of £70 per week...................................26 d) LA tenant with child care costs of £100 per week.................................29 e) LA tenant with child care costs of £100 p/w working over 30 hrs .........32 f) Private tenant with no child care costs ..................................................35 g) Private tenant with child care costs of £70 per week............................38

1.3 Lone Parent with two children aged under 11: a) LA tenant with no child care costs ........................................................41 b) LA tenant with child care costs of £50 per week...................................44 c) LA tenant with child care costs of £100 per week.................................47 d) LA tenant with child care costs of £150 per week.................................50 e) LA tenant with child care costs of £150 p/w working over 30 hrs .........53 f) Private tenant with no child care costs ..................................................56 g) Private tenant with child care costs of £100 per week..........................59

1.4 Couple with no children:

a) LA tenant ..............................................................................................62 b) LA tenant working 30 hrs or more ........................................................65 c) Private tenant .......................................................................................68 d) Private tenant working 30 hrs or more..................................................71

1.5 Couple with one child aged under 11: a) LA tenant ..............................................................................................74 b) LA tenant working 30 hrs or more ........................................................77 c) Private tenant .......................................................................................80 d) Private tenant working 30 hrs or more..................................................83

1.6 Couple with two children aged under 11: a) LA tenant ..............................................................................................86 b) LA tenant working 30 hrs or more ........................................................89 c) Private tenant .......................................................................................92 d) Private tenant working 30 hrs or more..................................................95

1.7 Couple with two children aged under 11 and one aged 11-15: a) LA tenant ..............................................................................................98 b) LA tenant working 30 hrs or more ......................................................101 c) Private tenant .....................................................................................104 d) Private tenant working 30 hrs or more................................................107


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Section 1: Families whose head is employed for 16 hours or more This section illustrates the tax benefit interactions for a variety of family types where the head is in full-time employment (i.e. working more than 16 hours per week) and is the sole earner. The range of earnings shown is fairly wide and, where possible, consistent across tables to allow ease of comparison between family types. Gross and net incomes for the same family type when on Income Support (or Jobseeker’s Allowance (Income Based)) and in receipt of Child Tax Credit (where applicable) are also shown at the top of each table to allow comparison across employment circumstances. In the tables this comparison will be referred to as net income on IS/JSA(IB). Net income after housing costs (and child care costs where appropriate) is worked out by adding the various elements of the family's weekly income from earnings, tax credits and benefits and subtracting income tax, National Insurance contributions, rent, Council Tax and child care costs (where appropriate). All lone parent tables reflect the situation for new lone parents. Working Tax Credit and Child Tax Credit awards for a particular year are unaffected by increases of income of less than £25,000 that occur within that year. In addition, where rises in income in excess of £25,000 have occurred, the first £25,000 of the rise in income is disregarded in the calculation of final income for that year. However, such rises in income are taken into account in full when calculating provisional income for the following year's award. This means that marginal deduction rates will be lower than those published in the tables for income rises occurring within a particular year, which affect awards in that year. The extent to which marginal deduction rates are reduced will depend on the size of the rise in income, and the interactions with other elements of the tax and benefit system. In the following year, the rise in income will be brought to account and the marginal deduction rates will revert to those shown in the tables. An example of the interactions between taxes, National Insurance, tax credits and benefits is as follows:


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Lone parent in Local Authority accommodation with 2 children aged 4 and 6, in full-time employment (over 30 hours), with gross earnings of £200 per week and child care costs of £60 per week. Income before housing (and child care) costs

£pw Housing (and child care) costs

£pw

Gross earnings £200.00 LA Rent £69.00minus Council Tax £18.00National Insurance £9.90 Child care costs £60.00Income Tax £15.10 Take home pay £175.00 Plus Working Tax Credit £104.76 Child Tax Credit £96.32 Child Benefit £33.20

Total £409.28 Total £147.00Net income after deduction of housing (and child care) costs = £262.28


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Marginal Deduction Rates (MDRs) The relationship between net income after housing (and child care) costs and changes in gross income are represented by the Marginal Deduction Rates (MDRs) in the tables. The MDR is the percentage of each additional £1 of gross earnings which is lost because of increased tax and National Insurance contributions, and changes in entitlement to income-related benefits and tax credits. A MDR may rise briefly above 100 per cent where a benefit tapers out i.e. falls below its minimum payment level. The main change points of the MDRs are as follows: The Housing Benefit/Council Tax Benefit income threshold Here the Housing Benefit is reduced by 65p and Council Tax Benefit is reduced by 20p for every £1 of take home pay in excess of the applicable amount. National Insurance Contributions Lower and Upper Earnings Limit An employee pays no NI contributions when gross earnings are below the primary threshold. On reaching the primary threshold, contributions are 11% of earnings between the primary threshold and the upper earnings limit (UEL). Contributions are then payable at 1% on any additional income. Income tax rates Income tax is payable at 20% on the first £37,400 of income above the personal allowance. Tax is then payable at 40% on earnings above this amount. Zero Council Tax Benefit point This is the level of take home pay at which benefit is reduced to zero. Zero Housing Benefit point This is the level of take home pay at which benefit is reduced to less than the 50 pence minimum payment per week. Working Tax Credit first earnings threshold Working Tax Credit is reduced by 39p for every £1 of gross earnings in excess of the first income threshold of £6,420pa (£123.12pw). Child Tax Credit first earnings threshold If Child Tax Credit is claimed without Working Tax Credit then Child Tax Credit is reduced by 39p for every £1 of gross earnings pay in excess of the first income threshold of £16,040pa (£307.62pw). However, if both Working Tax Credit and Child Tax Credit are being claimed, then Child Tax Credit is first reduced at the rate of 39p for every £1 of gross earnings in excess of the Zero Working Tax Credit point. Whilst earnings are below £50,000pa (£958.90pw), Child Tax Credit will only be reduced to the family element amount of the Child Tax Credit. Child Tax Credit second earnings threshold


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Child Tax Credit is reduced by 1 in every 15 pounds of gross earnings in excess of the second income threshold, of £50,000pa (£958.90pw). Zero Working Tax Credit point If the family is eligible for both tax credits, this is the level of gross earnings at which Working Tax Credit is reduced to zero. If they are only eligible for Working Tax Credit in payment, then this is the level of gross earnings at which Working Tax Credit is reduced to less than the £26pa (£0.50pw) minimum payment. Zero Child Tax Credit point This is the level of gross earnings at which Child Tax Credit is reduced to less than the £26pa (£0.50pw) minimum payment. Example of Marginal Deduction Rate calculation The earner pays income tax at the marginal rate of 20p in the pound and National Insurance at the not contracted out rate of 11%, making total marginal deductions of 31p in the pound. Working Tax Credit is less than the second income threshold, so the marginal rate is 39% of gross pay. There is no deduction for Child Tax Credit as the family is on a low enough income to mean that Working Tax Credit is in payment. Housing Benefit and Council Tax Benefit are also below the maximum. The marginal rates are 65% and 20% respectively of take-home pay less Working Tax Credit. This makes a further deduction of (65% + 20%) x (1.00 - 0.31 - 0.39) = 25.5% giving a total Marginal Deduction Rate of 31% + 39% + 25.5% = 95.5% = 96p per pound deducted. In the above example, an income increase in-year (of less than £25,000) would not affect the Working Tax Credit award. Therefore the impact of this increase would be: The earner pays income tax at the marginal rate of 20% and National Insurance at the not contracted out rate of 11%, making total marginal deductions of 31p in the pound. No deductions are made from Working or Child Tax Credits. Housing Benefit and Council Tax Benefit are below the maximum. The marginal rates are 65% and 20% respectively of take-home pay less Working Tax Credit. This makes a further deduction of (65% + 20%) x (1.00 - 0.31) = 58.65% giving a total Marginal Deduction Rate of 31% + 56.95% = 87.95% = 88p per pound deducted.


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Replacement Ratios Replacement Ratios are the net income after housing costs if on Income Support (or Jobseeker’s Allowance (Income Based)) and in receipt of Child Tax Credit (where applicable), as a percentage of net income after housing/child care costs when the head of the family is in full-time work. A replacement ratio of less than 100 per cent indicates that the family has a higher net income when the head of the family is in work than if unemployed and in receipt of Income Support (or Jobseeker’s Allowance (Income Based)) and Child Tax Credit (where applicable). However this ratio will not include any estimates for in-work costs such travel to and from work etc. Minimum Wage In April 2009 the minimum wage was £5.73 per hour. In October 2009 it rises to £5.80 per hour. Tables where no thirty-hour credit is being received show the gross earnings received from 16 hours work at the minimum wage (£91.68 in April 2009 and £92.80 in October 2009) highlighted in bold. In a similar way, the gross earnings received from 30 hours work at minimum wage (£171.90 in April 2009 and £174.00 in October 2009) are shown highlighted in bold in those tables where a thirty-hour credit is being received.


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1.1a Single Person - 25 or over with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £14.00 pwNet income on IS/JSA(IB): Before housing costs £136.30 pw

After housing costs £64.30 pw New Claimant Rates£ per week

Not Net incomecontracted Council Before After Marginal Replace-

Gross Income out Take Housing Tax housing housing Deduction ment

earnings tax NICs home pay Benefit Benefit costs costs Rate Ratio91.68 - - 91.68 - - 43.45 9.52 144.66 72.66 85.0% 88.5%92.80 - - 92.80 - - 42.73 9.30 144.83 72.83 85.0% 88.3%95.00 - - 95.00 - - 41.30 8.86 145.16 73.16 85.0% 87.9%

100.00 - - 100.00 - - 38.05 7.86 145.91 73.91 85.0% 87.0%105.00 - - 105.00 - - 34.80 6.86 146.66 74.66 85.0% 86.1%110.00 - - 110.00 - - 31.55 5.86 147.41 75.41 86.7% 85.3%115.00 - 0.55 114.45 - - 28.65 4.97 148.07 76.07 86.7% 84.5%120.00 - 1.10 118.90 - - 25.76 4.08 148.74 76.74 86.7% 83.8%125.00 0.10 1.65 123.25 - - 22.93 3.21 149.39 77.39 89.7% 83.1%130.00 1.10 2.20 126.70 - - 20.69 2.52 149.91 77.91 89.7% 82.5%135.00 2.10 2.75 130.15 - - 18.45 1.83 150.43 78.43 89.7% 82.0%140.00 3.10 3.30 133.60 - - 16.20 1.14 150.95 78.95 89.7% 81.4%145.00 4.10 3.85 137.05 - - 13.96 0.45 151.46 79.46 89.7% 80.9%150.00 5.10 4.40 140.50 - - 11.72 - 152.22 80.22 75.8% 80.2%155.00 6.10 4.95 143.95 - - 9.47 - 153.43 81.43 75.9% 79.0%160.00 7.10 5.50 147.40 - - 7.23 - 154.64 82.64 75.8% 77.8%165.00 8.10 6.05 150.85 - - 4.99 - 155.84 83.84 75.8% 76.7%170.00 9.10 6.60 154.30 - - 2.75 - 157.05 85.05 75.9% 75.6%175.00 10.10 7.15 157.75 - - 0.50 - 158.26 86.26 81.5% 74.5%180.00 11.10 7.70 161.20 - - - - 161.20 89.20 31.0% 72.1%185.00 12.10 8.25 164.65 - - - - 164.65 92.65 31.0% 69.4%190.00 13.10 8.80 168.10 - - - - 168.10 96.10 31.0% 66.9%195.00 14.10 9.35 171.55 - - - - 171.55 99.55 31.0% 64.6%200.00 15.10 9.90 175.00 - - - - 175.00 103.00 31.0% 62.4%210.00 17.10 11.00 181.90 - - - - 181.90 109.90 31.0% 58.5%220.00 19.10 12.10 188.80 - - - - 188.80 116.80 31.0% 55.0%230.00 21.10 13.20 195.70 - - - - 195.70 123.70 31.0% 52.0%240.00 23.10 14.30 202.60 - - - - 202.60 130.60 31.0% 49.2%250.00 25.10 15.40 209.50 - - - - 209.50 137.50 31.0% 46.8%260.00 27.10 16.50 216.40 - - - - 216.40 144.40 31.0% 44.5%270.00 29.10 17.60 223.30 - - - - 223.30 151.30 31.0% 42.5%280.00 31.10 18.70 230.20 - - - - 230.20 158.20 31.0% 40.6%290.00 33.10 19.80 237.10 - - - - 237.10 165.10 31.0% 38.9%300.00 35.10 20.90 244.00 - - - - 244.00 172.00 31.0% 37.4%310.00 37.10 22.00 250.90 - - - - 250.90 178.90 31.0% 35.9%320.00 39.10 23.10 257.80 - - - - 257.80 185.80 31.0% 34.6%330.00 41.10 24.20 264.70 - - - - 264.70 192.70 31.0% 33.4%340.00 43.10 25.30 271.60 - - - - 271.60 199.60 31.0% 32.2%350.00 45.10 26.40 278.50 - - - - 278.50 206.50 31.0% 31.1%360.00 47.10 27.50 285.40 - - - - 285.40 213.40 31.0% 30.1%370.00 49.10 28.60 292.30 - - - - 292.30 220.30 31.0% 29.2%380.00 51.10 29.70 299.20 - - - - 299.20 227.20 31.0% 28.3%390.00 53.10 30.80 306.10 - - - - 306.10 234.10 31.0% 27.5%400.00 55.10 31.90 313.00 - - - - 313.00 241.00 31.0% 26.7%


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1.1a Single Person - 25 or over with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £14.00 pwNet income on IS/JSA(IB): Before housing costs £136.30 pw



Gross Income out Take Housing Tax housing housing Deduction mentearnings tax NICs home pay Benefit Benefit costs costs Rate Ratio

410.00 57.10 33.00 319.90 - - - - 319.90 247.90 31.0% 25.9%420.00 59.10 34.10 326.80 - - - - 326.80 254.80 31.0% 25.2%430.00 61.10 35.20 333.70 - - - - 333.70 261.70 31.0% 24.6%440.00 63.10 36.30 340.60 - - - - 340.60 268.60 31.0% 23.9%450.00 65.10 37.40 347.50 - - - - 347.50 275.50 31.0% 23.3%460.00 67.10 38.50 354.40 - - - - 354.40 282.40 31.0% 22.8%470.00 69.10 39.60 361.30 - - - - 361.30 289.30 31.0% 22.2%480.00 71.10 40.70 368.20 - - - - 368.20 296.20 31.0% 21.7%490.00 73.10 41.80 375.10 - - - - 375.10 303.10 31.0% 21.2%500.00 75.10 42.90 382.00 - - - - 382.00 310.00 31.0% 20.7%510.00 77.10 44.00 388.90 - - - - 388.90 316.90 31.0% 20.3%520.00 79.10 45.10 395.80 - - - - 395.80 323.80 31.0% 19.9%530.00 81.10 46.20 402.70 - - - - 402.70 330.70 31.0% 19.4%540.00 83.10 47.30 409.60 - - - - 409.60 337.60 31.0% 19.0%550.00 85.10 48.40 416.50 - - - - 416.50 344.50 31.0% 18.7%560.00 87.10 49.50 423.40 - - - - 423.40 351.40 31.0% 18.3%570.00 89.10 50.60 430.30 - - - - 430.30 358.30 31.0% 17.9%580.00 91.10 51.70 437.20 - - - - 437.20 365.20 31.0% 17.6%590.00 93.10 52.80 444.10 - - - - 444.10 372.10 31.0% 17.3%600.00 95.10 53.90 451.00 - - - - 451.00 379.00 31.0% 17.0%610.00 97.10 55.00 457.90 - - - - 457.90 385.90 31.0% 16.7%620.00 99.10 56.10 464.80 - - - - 464.80 392.80 31.0% 16.4%630.00 101.10 57.20 471.70 - - - - 471.70 399.70 31.0% 16.1%640.00 103.10 58.30 478.60 - - - - 478.60 406.60 31.0% 15.8%650.00 105.10 59.40 485.50 - - - - 485.50 413.50 31.0% 15.6%660.00 107.10 60.50 492.40 - - - - 492.40 420.40 31.0% 15.3%670.00 109.10 61.60 499.30 - - - - 499.30 427.30 31.0% 15.0%680.00 111.10 62.70 506.20 - - - - 506.20 434.20 31.0% 14.8%690.00 113.10 63.80 513.10 - - - - 513.10 441.10 31.0% 14.6%700.00 115.10 64.90 520.00 - - - - 520.00 448.00 31.0% 14.4%710.00 117.10 66.00 526.90 - - - - 526.90 454.90 31.0% 14.1%720.00 119.10 67.10 533.80 - - - - 533.80 461.80 31.0% 13.9%730.00 121.10 68.20 540.70 - - - - 540.70 468.70 31.0% 13.7%740.00 123.10 69.30 547.60 - - - - 547.60 475.60 31.0% 13.5%750.00 125.10 70.40 554.50 - - - - 554.50 482.50 31.0% 13.3%760.00 127.10 71.50 561.40 - - - - 561.40 489.40 31.0% 13.1%770.00 129.10 72.60 568.30 - - - - 568.30 496.30 31.0% 13.0%780.00 131.10 73.70 575.20 - - - - 575.20 503.20 31.0% 12.8%790.00 133.10 74.80 582.10 - - - - 582.10 510.10 31.0% 12.6%800.00 135.10 75.90 589.00 - - - - 589.00 517.00 31.0% 12.4%810.00 137.10 77.00 595.90 - - - - 595.90 523.90 31.0% 12.3%820.00 139.10 78.10 602.80 - - - - 602.80 530.80 31.0% 12.1%830.00 141.10 79.20 609.70 - - - - 609.70 537.70 31.0% 12.0%840.00 143.10 80.30 616.60 - - - - 616.60 544.60 31.0% 11.8%850.00 146.35 80.80 622.85 - - - - 622.85 550.85 41.0% 11.7%860.00 150.35 80.90 628.75 - - - - 628.75 556.75 41.0% 11.5%870.00 154.35 81.00 634.65 - - - - 634.65 562.65 41.0% 11.4%880.00 158.35 81.10 640.55 - - - - 640.55 568.55 41.0% 11.3%890.00 162.35 81.20 646.45 - - - - 646.45 574.45 41.0% 11.2%900.00 166.35 81.30 652.35 - - - - 652.35 580.35 41.0% 11.1%


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Single Person - 25 or over with no children , LA Tenant

Marginal Deduction Rates


Gross earnings Marginal£ per week Deduction Rates

69.31 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%124.52 Tax payable at 20% 89.7%148.19 CTB disappears 75.8%175.02 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%


Note MDRs may briefly rise above 100% where benefits fall below their minimum payment level

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

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1.1b Single Person - 25 or over with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £14.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £136.30 pw



Gross Income out Take Working Housing Tax housing housing Deduction mentearnings tax NICs home pay Tax Credit Benefit Benefit costs costs Rate Ratio

171.90 9.48 6.81 155.61 32.15 - - - 187.76 115.76 70.0% 55.5%174.00 9.90 7.04 157.06 31.33 - - - 188.39 116.39 70.0% 55.2%175.00 10.10 7.15 157.75 30.94 - - - 188.69 116.69 70.0% 55.1%180.00 11.10 7.70 161.20 28.99 - - - 190.19 118.19 70.0% 54.4%185.00 12.10 8.25 164.65 27.04 - - - 191.69 119.69 70.0% 53.7%190.00 13.10 8.80 168.10 25.09 - - - 193.19 121.19 70.0% 53.1%195.00 14.10 9.35 171.55 23.14 - - - 194.69 122.69 70.0% 52.4%200.00 15.10 9.90 175.00 21.19 - - - 196.19 124.19 70.0% 51.8%210.00 17.10 11.00 181.90 17.29 - - - 199.19 127.19 70.0% 50.6%220.00 19.10 12.10 188.80 13.39 - - - 202.19 130.19 70.0% 49.4%230.00 21.10 13.20 195.70 9.49 - - - 205.19 133.19 70.0% 48.3%240.00 23.10 14.30 202.60 5.59 - - - 208.19 136.19 70.0% 47.2%250.00 25.10 15.40 209.50 1.69 - - - 211.19 139.19 70.0% 46.2%260.00 27.10 16.50 216.40 - - - - 216.40 144.40 31.0% 44.5%270.00 29.10 17.60 223.30 - - - - 223.30 151.30 31.0% 42.5%280.00 31.10 18.70 230.20 - - - - 230.20 158.20 31.0% 40.6%290.00 33.10 19.80 237.10 - - - - 237.10 165.10 31.0% 38.9%300.00 35.10 20.90 244.00 - - - - 244.00 172.00 31.0% 37.4%310.00 37.10 22.00 250.90 - - - - 250.90 178.90 31.0% 35.9%320.00 39.10 23.10 257.80 - - - - 257.80 185.80 31.0% 34.6%330.00 41.10 24.20 264.70 - - - - 264.70 192.70 31.0% 33.4%340.00 43.10 25.30 271.60 - - - - 271.60 199.60 31.0% 32.2%350.00 45.10 26.40 278.50 - - - - 278.50 206.50 31.0% 31.1%360.00 47.10 27.50 285.40 - - - - 285.40 213.40 31.0% 30.1%370.00 49.10 28.60 292.30 - - - - 292.30 220.30 31.0% 29.2%380.00 51.10 29.70 299.20 - - - - 299.20 227.20 31.0% 28.3%390.00 53.10 30.80 306.10 - - - - 306.10 234.10 31.0% 27.5%400.00 55.10 31.90 313.00 - - - - 313.00 241.00 31.0% 26.7%


- 14 -

1.1b Single Person - 25 or over with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £14.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £136.30 pw




410.00 57.10 33.00 319.90 - - - - 319.90 247.90 31.0% 25.9%420.00 59.10 34.10 326.80 - - - - 326.80 254.80 31.0% 25.2%430.00 61.10 35.20 333.70 - - - - 333.70 261.70 31.0% 24.6%440.00 63.10 36.30 340.60 - - - - 340.60 268.60 31.0% 23.9%450.00 65.10 37.40 347.50 - - - - 347.50 275.50 31.0% 23.3%460.00 67.10 38.50 354.40 - - - - 354.40 282.40 31.0% 22.8%470.00 69.10 39.60 361.30 - - - - 361.30 289.30 31.0% 22.2%480.00 71.10 40.70 368.20 - - - - 368.20 296.20 31.0% 21.7%490.00 73.10 41.80 375.10 - - - - 375.10 303.10 31.0% 21.2%500.00 75.10 42.90 382.00 - - - - 382.00 310.00 31.0% 20.7%510.00 77.10 44.00 388.90 - - - - 388.90 316.90 31.0% 20.3%520.00 79.10 45.10 395.80 - - - - 395.80 323.80 31.0% 19.9%530.00 81.10 46.20 402.70 - - - - 402.70 330.70 31.0% 19.4%540.00 83.10 47.30 409.60 - - - - 409.60 337.60 31.0% 19.0%550.00 85.10 48.40 416.50 - - - - 416.50 344.50 31.0% 18.7%560.00 87.10 49.50 423.40 - - - - 423.40 351.40 31.0% 18.3%570.00 89.10 50.60 430.30 - - - - 430.30 358.30 31.0% 17.9%580.00 91.10 51.70 437.20 - - - - 437.20 365.20 31.0% 17.6%590.00 93.10 52.80 444.10 - - - - 444.10 372.10 31.0% 17.3%600.00 95.10 53.90 451.00 - - - - 451.00 379.00 31.0% 17.0%610.00 97.10 55.00 457.90 - - - - 457.90 385.90 31.0% 16.7%620.00 99.10 56.10 464.80 - - - - 464.80 392.80 31.0% 16.4%630.00 101.10 57.20 471.70 - - - - 471.70 399.70 31.0% 16.1%640.00 103.10 58.30 478.60 - - - - 478.60 406.60 31.0% 15.8%650.00 105.10 59.40 485.50 - - - - 485.50 413.50 31.0% 15.6%660.00 107.10 60.50 492.40 - - - - 492.40 420.40 31.0% 15.3%670.00 109.10 61.60 499.30 - - - - 499.30 427.30 31.0% 15.0%680.00 111.10 62.70 506.20 - - - - 506.20 434.20 31.0% 14.8%690.00 113.10 63.80 513.10 - - - - 513.10 441.10 31.0% 14.6%700.00 115.10 64.90 520.00 - - - - 520.00 448.00 31.0% 14.4%710.00 117.10 66.00 526.90 - - - - 526.90 454.90 31.0% 14.1%720.00 119.10 67.10 533.80 - - - - 533.80 461.80 31.0% 13.9%730.00 121.10 68.20 540.70 - - - - 540.70 468.70 31.0% 13.7%740.00 123.10 69.30 547.60 - - - - 547.60 475.60 31.0% 13.5%750.00 125.10 70.40 554.50 - - - - 554.50 482.50 31.0% 13.3%760.00 127.10 71.50 561.40 - - - - 561.40 489.40 31.0% 13.1%770.00 129.10 72.60 568.30 - - - - 568.30 496.30 31.0% 13.0%780.00 131.10 73.70 575.20 - - - - 575.20 503.20 31.0% 12.8%790.00 133.10 74.80 582.10 - - - - 582.10 510.10 31.0% 12.6%800.00 135.10 75.90 589.00 - - - - 589.00 517.00 31.0% 12.4%810.00 137.10 77.00 595.90 - - - - 595.90 523.90 31.0% 12.3%820.00 139.10 78.10 602.80 - - - - 602.80 530.80 31.0% 12.1%830.00 141.10 79.20 609.70 - - - - 609.70 537.70 31.0% 12.0%840.00 143.10 80.30 616.60 - - - - 616.60 544.60 31.0% 11.8%850.00 146.35 80.80 622.85 - - - - 622.85 550.85 41.0% 11.7%860.00 150.35 80.90 628.75 - - - - 628.75 556.75 41.0% 11.5%870.00 154.35 81.00 634.65 - - - - 634.65 562.65 41.0% 11.4%880.00 158.35 81.10 640.55 - - - - 640.55 568.55 41.0% 11.3%890.00 162.35 81.20 646.45 - - - - 646.45 574.45 41.0% 11.2%900.00 166.35 81.30 652.35 - - - - 652.35 580.35 41.0% 11.1%


- 15 -





34.99 Income reduces HB/CTB 85.0%104.93 CTB disappears 65.0%123.15 WTC reduced by pay 82.5%124.52 Tax payable at 20% 89.5%128.06 HB disappears 70.0%253.06 WTC disappears/CTC reduced by pay 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%



0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 16 -

1.1c Single Person - 25 or over with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £14.00 pwNet income on IS/JSA(IB): Before housing costs £208.30 pw




earnings tax NICs home pay Benefit Benefit costs costs Rate Ratio91.68 - - 91.68 - - 115.45 9.52 216.66 72.66 85.0% 88.5%92.80 - - 92.80 - - 114.73 9.30 216.83 72.83 85.0% 88.3%95.00 - - 95.00 - - 113.30 8.86 217.16 73.16 85.0% 87.9%

100.00 - - 100.00 - - 110.05 7.86 217.91 73.91 85.0% 87.0%105.00 - - 105.00 - - 106.80 6.86 218.66 74.66 85.0% 86.1%110.00 - - 110.00 - - 103.55 5.86 219.41 75.41 86.7% 85.3%115.00 - 0.55 114.45 - - 100.65 4.97 220.07 76.07 86.7% 84.5%120.00 - 1.10 118.90 - - 97.76 4.08 220.74 76.74 86.7% 83.8%125.00 0.10 1.65 123.25 - - 94.93 3.21 221.39 77.39 89.7% 83.1%130.00 1.10 2.20 126.70 - - 92.69 2.52 221.91 77.91 89.7% 82.5%135.00 2.10 2.75 130.15 - - 90.45 1.83 222.43 78.43 89.7% 82.0%140.00 3.10 3.30 133.60 - - 88.20 1.14 222.95 78.95 89.7% 81.4%145.00 4.10 3.85 137.05 - - 85.96 0.45 223.46 79.46 89.7% 80.9%150.00 5.10 4.40 140.50 - - 83.72 - 224.22 80.22 75.8% 80.2%155.00 6.10 4.95 143.95 - - 81.48 - 225.43 81.43 75.9% 79.0%160.00 7.10 5.50 147.40 - - 79.23 - 226.64 82.64 75.8% 77.8%165.00 8.10 6.05 150.85 - - 76.99 - 227.84 83.84 75.8% 76.7%170.00 9.10 6.60 154.30 - - 74.75 - 229.05 85.05 75.9% 75.6%175.00 10.10 7.15 157.75 - - 72.51 - 230.26 86.26 75.8% 74.5%180.00 11.10 7.70 161.20 - - 70.26 - 231.47 87.47 75.8% 73.5%185.00 12.10 8.25 164.65 - - 68.02 - 232.67 88.67 75.8% 72.5%190.00 13.10 8.80 168.10 - - 65.78 - 233.88 89.88 75.9% 71.5%195.00 14.10 9.35 171.55 - - 63.54 - 235.09 91.09 75.8% 70.6%200.00 15.10 9.90 175.00 - - 61.29 - 236.30 92.30 75.8% 69.7%210.00 17.10 11.00 181.90 - - 56.81 - 238.71 94.71 75.8% 67.9%220.00 19.10 12.10 188.80 - - 52.32 - 241.13 97.13 75.9% 66.2%230.00 21.10 13.20 195.70 - - 47.84 - 243.54 99.54 75.8% 64.6%240.00 23.10 14.30 202.60 - - 43.35 - 245.96 101.96 75.8% 63.1%250.00 25.10 15.40 209.50 - - 38.87 - 248.37 104.37 75.8% 61.6%260.00 27.10 16.50 216.40 - - 34.38 - 250.79 106.79 75.8% 60.2%270.00 29.10 17.60 223.30 - - 29.90 - 253.20 109.20 75.9% 58.9%280.00 31.10 18.70 230.20 - - 25.41 - 255.62 111.62 75.9% 57.6%290.00 33.10 19.80 237.10 - - 20.93 - 258.03 114.03 75.9% 56.4%300.00 35.10 20.90 244.00 - - 16.44 - 260.45 116.45 75.8% 55.2%310.00 37.10 22.00 250.90 - - 11.96 - 262.86 118.86 75.9% 54.1%320.00 39.10 23.10 257.80 - - 7.47 - 265.28 121.28 75.8% 53.0%330.00 41.10 24.20 264.70 - - 2.99 - 267.69 123.69 75.8% 52.0%340.00 43.10 25.30 271.60 - - - - 271.60 127.60 31.0% 50.4%350.00 45.10 26.40 278.50 - - - - 278.50 134.50 31.0% 47.8%360.00 47.10 27.50 285.40 - - - - 285.40 141.40 31.0% 45.5%370.00 49.10 28.60 292.30 - - - - 292.30 148.30 31.0% 43.4%380.00 51.10 29.70 299.20 - - - - 299.20 155.20 31.0% 41.4%390.00 53.10 30.80 306.10 - - - - 306.10 162.10 31.0% 39.7%400.00 55.10 31.90 313.00 - - - - 313.00 169.00 31.0% 38.0%


- 17 -

1.1c Single Person - 25 or over with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £14.00 pwNet income on IS/JSA(IB): Before housing costs £208.30 pw




410.00 57.10 33.00 319.90 - - - - 319.90 175.90 31.0% 36.6%420.00 59.10 34.10 326.80 - - - - 326.80 182.80 31.0% 35.2%430.00 61.10 35.20 333.70 - - - - 333.70 189.70 31.0% 33.9%440.00 63.10 36.30 340.60 - - - - 340.60 196.60 31.0% 32.7%450.00 65.10 37.40 347.50 - - - - 347.50 203.50 31.0% 31.6%460.00 67.10 38.50 354.40 - - - - 354.40 210.40 31.0% 30.6%470.00 69.10 39.60 361.30 - - - - 361.30 217.30 31.0% 29.6%480.00 71.10 40.70 368.20 - - - - 368.20 224.20 31.0% 28.7%490.00 73.10 41.80 375.10 - - - - 375.10 231.10 31.0% 27.8%500.00 75.10 42.90 382.00 - - - - 382.00 238.00 31.0% 27.0%510.00 77.10 44.00 388.90 - - - - 388.90 244.90 31.0% 26.3%520.00 79.10 45.10 395.80 - - - - 395.80 251.80 31.0% 25.5%530.00 81.10 46.20 402.70 - - - - 402.70 258.70 31.0% 24.9%540.00 83.10 47.30 409.60 - - - - 409.60 265.60 31.0% 24.2%550.00 85.10 48.40 416.50 - - - - 416.50 272.50 31.0% 23.6%560.00 87.10 49.50 423.40 - - - - 423.40 279.40 31.0% 23.0%570.00 89.10 50.60 430.30 - - - - 430.30 286.30 31.0% 22.5%580.00 91.10 51.70 437.20 - - - - 437.20 293.20 31.0% 21.9%590.00 93.10 52.80 444.10 - - - - 444.10 300.10 31.0% 21.4%600.00 95.10 53.90 451.00 - - - - 451.00 307.00 31.0% 20.9%610.00 97.10 55.00 457.90 - - - - 457.90 313.90 31.0% 20.5%620.00 99.10 56.10 464.80 - - - - 464.80 320.80 31.0% 20.0%630.00 101.10 57.20 471.70 - - - - 471.70 327.70 31.0% 19.6%640.00 103.10 58.30 478.60 - - - - 478.60 334.60 31.0% 19.2%650.00 105.10 59.40 485.50 - - - - 485.50 341.50 31.0% 18.8%660.00 107.10 60.50 492.40 - - - - 492.40 348.40 31.0% 18.5%670.00 109.10 61.60 499.30 - - - - 499.30 355.30 31.0% 18.1%680.00 111.10 62.70 506.20 - - - - 506.20 362.20 31.0% 17.8%690.00 113.10 63.80 513.10 - - - - 513.10 369.10 31.0% 17.4%700.00 115.10 64.90 520.00 - - - - 520.00 376.00 31.0% 17.1%710.00 117.10 66.00 526.90 - - - - 526.90 382.90 31.0% 16.8%720.00 119.10 67.10 533.80 - - - - 533.80 389.80 31.0% 16.5%730.00 121.10 68.20 540.70 - - - - 540.70 396.70 31.0% 16.2%740.00 123.10 69.30 547.60 - - - - 547.60 403.60 31.0% 15.9%750.00 125.10 70.40 554.50 - - - - 554.50 410.50 31.0% 15.7%760.00 127.10 71.50 561.40 - - - - 561.40 417.40 31.0% 15.4%770.00 129.10 72.60 568.30 - - - - 568.30 424.30 31.0% 15.2%780.00 131.10 73.70 575.20 - - - - 575.20 431.20 31.0% 14.9%790.00 133.10 74.80 582.10 - - - - 582.10 438.10 31.0% 14.7%800.00 135.10 75.90 589.00 - - - - 589.00 445.00 31.0% 14.4%810.00 137.10 77.00 595.90 - - - - 595.90 451.90 31.0% 14.2%820.00 139.10 78.10 602.80 - - - - 602.80 458.80 31.0% 14.0%830.00 141.10 79.20 609.70 - - - - 609.70 465.70 31.0% 13.8%840.00 143.10 80.30 616.60 - - - - 616.60 472.60 31.0% 13.6%850.00 146.35 80.80 622.85 - - - - 622.85 478.85 41.0% 13.4%860.00 150.35 80.90 628.75 - - - - 628.75 484.75 41.0% 13.3%870.00 154.35 81.00 634.65 - - - - 634.65 490.65 41.0% 13.1%880.00 158.35 81.10 640.55 - - - - 640.55 496.55 41.0% 12.9%890.00 162.35 81.20 646.45 - - - - 646.45 502.45 41.0% 12.8%900.00 166.35 81.30 652.35 - - - - 652.35 508.35 41.0% 12.6%


- 18 -

Single Person - 25 or over with no children , Private Tenant




69.31 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%124.52 Tax payable at 20% 89.7%148.19 CTB disappears 75.8%335.55 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%



0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 19 -

1.1d Single Person - 25 or over with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £14.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £208.30 pw




171.90 9.48 6.81 155.61 32.15 - 63.95 - 251.72 107.72 89.5% 59.7%174.00 9.90 7.04 157.06 31.33 - 63.54 - 251.94 107.94 89.5% 59.6%175.00 10.10 7.15 157.75 30.94 - 63.35 - 252.04 108.04 89.5% 59.5%180.00 11.10 7.70 161.20 28.99 - 62.37 - 252.57 108.57 89.5% 59.2%185.00 12.10 8.25 164.65 27.04 - 61.40 - 253.09 109.09 89.5% 58.9%190.00 13.10 8.80 168.10 25.09 - 60.42 - 253.62 109.62 89.5% 58.7%195.00 14.10 9.35 171.55 23.14 - 59.45 - 254.14 110.14 89.5% 58.4%200.00 15.10 9.90 175.00 21.19 - 58.47 - 254.67 110.67 89.5% 58.1%210.00 17.10 11.00 181.90 17.29 - 56.52 - 255.72 111.72 89.5% 57.6%220.00 19.10 12.10 188.80 13.39 - 54.57 - 256.77 112.77 89.5% 57.0%230.00 21.10 13.20 195.70 9.49 - 52.62 - 257.82 113.82 89.5% 56.5%240.00 23.10 14.30 202.60 5.59 - 50.67 - 258.87 114.87 89.5% 56.0%250.00 25.10 15.40 209.50 1.69 - 48.72 - 259.92 115.92 89.5% 55.5%260.00 27.10 16.50 216.40 - - 45.34 - 261.74 117.74 75.9% 54.6%270.00 29.10 17.60 223.30 - - 40.85 - 264.15 120.15 75.9% 53.5%280.00 31.10 18.70 230.20 - - 36.37 - 266.57 122.57 75.9% 52.5%290.00 33.10 19.80 237.10 - - 31.88 - 268.98 124.98 75.8% 51.4%300.00 35.10 20.90 244.00 - - 27.40 - 271.40 127.40 75.8% 50.5%310.00 37.10 22.00 250.90 - - 22.91 - 273.81 129.81 75.9% 49.5%320.00 39.10 23.10 257.80 - - 18.43 - 276.23 132.23 75.8% 48.6%330.00 41.10 24.20 264.70 - - 13.94 - 278.64 134.64 75.8% 47.8%340.00 43.10 25.30 271.60 - - 9.46 - 281.06 137.06 75.9% 46.9%350.00 45.10 26.40 278.50 - - 4.97 - 283.47 139.47 75.8% 46.1%360.00 47.10 27.50 285.40 - - - - 285.40 141.40 31.0% 45.5%370.00 49.10 28.60 292.30 - - - - 292.30 148.30 31.0% 43.4%380.00 51.10 29.70 299.20 - - - - 299.20 155.20 31.0% 41.4%390.00 53.10 30.80 306.10 - - - - 306.10 162.10 31.0% 39.7%400.00 55.10 31.90 313.00 - - - - 313.00 169.00 31.0% 38.0%


- 20 -

1.1d Single Person - 25 or over with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £14.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £208.30 pw




410.00 57.10 33.00 319.90 - - - - 319.90 175.90 31.0% 36.6%420.00 59.10 34.10 326.80 - - - - 326.80 182.80 31.0% 35.2%430.00 61.10 35.20 333.70 - - - - 333.70 189.70 31.0% 33.9%440.00 63.10 36.30 340.60 - - - - 340.60 196.60 31.0% 32.7%450.00 65.10 37.40 347.50 - - - - 347.50 203.50 31.0% 31.6%460.00 67.10 38.50 354.40 - - - - 354.40 210.40 31.0% 30.6%470.00 69.10 39.60 361.30 - - - - 361.30 217.30 31.0% 29.6%480.00 71.10 40.70 368.20 - - - - 368.20 224.20 31.0% 28.7%490.00 73.10 41.80 375.10 - - - - 375.10 231.10 31.0% 27.8%500.00 75.10 42.90 382.00 - - - - 382.00 238.00 31.0% 27.0%510.00 77.10 44.00 388.90 - - - - 388.90 244.90 31.0% 26.3%520.00 79.10 45.10 395.80 - - - - 395.80 251.80 31.0% 25.5%530.00 81.10 46.20 402.70 - - - - 402.70 258.70 31.0% 24.9%540.00 83.10 47.30 409.60 - - - - 409.60 265.60 31.0% 24.2%550.00 85.10 48.40 416.50 - - - - 416.50 272.50 31.0% 23.6%560.00 87.10 49.50 423.40 - - - - 423.40 279.40 31.0% 23.0%570.00 89.10 50.60 430.30 - - - - 430.30 286.30 31.0% 22.5%580.00 91.10 51.70 437.20 - - - - 437.20 293.20 31.0% 21.9%590.00 93.10 52.80 444.10 - - - - 444.10 300.10 31.0% 21.4%600.00 95.10 53.90 451.00 - - - - 451.00 307.00 31.0% 20.9%610.00 97.10 55.00 457.90 - - - - 457.90 313.90 31.0% 20.5%620.00 99.10 56.10 464.80 - - - - 464.80 320.80 31.0% 20.0%630.00 101.10 57.20 471.70 - - - - 471.70 327.70 31.0% 19.6%640.00 103.10 58.30 478.60 - - - - 478.60 334.60 31.0% 19.2%650.00 105.10 59.40 485.50 - - - - 485.50 341.50 31.0% 18.8%660.00 107.10 60.50 492.40 - - - - 492.40 348.40 31.0% 18.5%670.00 109.10 61.60 499.30 - - - - 499.30 355.30 31.0% 18.1%680.00 111.10 62.70 506.20 - - - - 506.20 362.20 31.0% 17.8%690.00 113.10 63.80 513.10 - - - - 513.10 369.10 31.0% 17.4%700.00 115.10 64.90 520.00 - - - - 520.00 376.00 31.0% 17.1%710.00 117.10 66.00 526.90 - - - - 526.90 382.90 31.0% 16.8%720.00 119.10 67.10 533.80 - - - - 533.80 389.80 31.0% 16.5%730.00 121.10 68.20 540.70 - - - - 540.70 396.70 31.0% 16.2%740.00 123.10 69.30 547.60 - - - - 547.60 403.60 31.0% 15.9%750.00 125.10 70.40 554.50 - - - - 554.50 410.50 31.0% 15.7%760.00 127.10 71.50 561.40 - - - - 561.40 417.40 31.0% 15.4%770.00 129.10 72.60 568.30 - - - - 568.30 424.30 31.0% 15.2%780.00 131.10 73.70 575.20 - - - - 575.20 431.20 31.0% 14.9%790.00 133.10 74.80 582.10 - - - - 582.10 438.10 31.0% 14.7%800.00 135.10 75.90 589.00 - - - - 589.00 445.00 31.0% 14.4%810.00 137.10 77.00 595.90 - - - - 595.90 451.90 31.0% 14.2%820.00 139.10 78.10 602.80 - - - - 602.80 458.80 31.0% 14.0%830.00 141.10 79.20 609.70 - - - - 609.70 465.70 31.0% 13.8%840.00 143.10 80.30 616.60 - - - - 616.60 472.60 31.0% 13.6%850.00 146.35 80.80 622.85 - - - - 622.85 478.85 41.0% 13.4%860.00 150.35 80.90 628.75 - - - - 628.75 484.75 41.0% 13.3%870.00 154.35 81.00 634.65 - - - - 634.65 490.65 41.0% 13.1%880.00 158.35 81.10 640.55 - - - - 640.55 496.55 41.0% 12.9%890.00 162.35 81.20 646.45 - - - - 646.45 502.45 41.0% 12.8%900.00 166.35 81.30 652.35 - - - - 652.35 508.35 41.0% 12.6%


- 21 -





34.99 Income reduces HB/CTB 85.0%104.93 CTB disappears 65.0%123.15 WTC reduced by pay 82.5%124.52 Tax payable at 20% 89.5%253.06 WTC disappears/CTC reduced by pay 75.8%359.97 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%



0

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

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(Bef

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s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

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- 22 -

1.2a Lone Parent with 1 child under 11 LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw No child care costs Child Benefit = £20.00 pw



Gross Income out Take Working Child Housing Tax housing housing Deduction ment

earnings tax NICs home pay Tax Credit Tax Credit Benefit Benefit costs costs Rate Ratio91.68 - - 91.68 71.96 53.41 26.63 4.50 268.18 188.18 85.0% 74.8%92.80 - - 92.80 71.96 53.41 25.90 4.28 268.35 188.35 85.0% 74.8%95.00 - - 95.00 71.96 53.41 24.47 3.84 268.68 188.68 85.0% 74.6%

100.00 - - 100.00 71.96 53.41 21.22 2.84 269.43 189.43 85.0% 74.3%105.00 - - 105.00 71.96 53.41 17.97 1.84 270.18 190.18 85.0% 74.0%110.00 - - 110.00 71.96 53.41 14.72 0.84 270.93 190.93 86.7% 73.7%115.00 - 0.55 114.45 71.96 53.41 11.83 - 271.65 191.65 68.9% 73.5%120.00 - 1.10 118.90 71.96 53.41 8.94 - 273.21 193.21 68.8% 72.9%125.00 0.10 1.65 123.25 71.23 53.41 6.58 - 274.48 194.48 89.5% 72.4%130.00 1.10 2.20 126.70 69.28 53.41 5.61 - 275.00 195.00 89.5% 72.2%135.00 2.10 2.75 130.15 67.33 53.41 4.63 - 275.53 195.53 89.5% 72.0%140.00 3.10 3.30 133.60 65.38 53.41 3.66 - 276.05 196.05 89.5% 71.8%145.00 4.10 3.85 137.05 63.43 53.41 2.68 - 276.58 196.58 89.5% 71.6%150.00 5.10 4.40 140.50 61.48 53.41 1.71 - 277.10 197.10 89.5% 71.4%155.00 6.10 4.95 143.95 59.53 53.41 0.73 - 277.63 197.63 89.5% 71.3%160.00 7.10 5.50 147.40 57.58 53.41 - - 278.39 198.39 70.0% 71.0%165.00 8.10 6.05 150.85 55.63 53.41 - - 279.89 199.89 70.0% 70.4%170.00 9.10 6.60 154.30 53.68 53.41 - - 281.39 201.39 70.0% 69.9%175.00 10.10 7.15 157.75 51.73 53.41 - - 282.89 202.89 70.0% 69.4%180.00 11.10 7.70 161.20 49.78 53.41 - - 284.39 204.39 70.0% 68.9%185.00 12.10 8.25 164.65 47.83 53.41 - - 285.89 205.89 70.0% 68.4%190.00 13.10 8.80 168.10 45.88 53.41 - - 287.39 207.39 70.0% 67.9%195.00 14.10 9.35 171.55 43.93 53.41 - - 288.89 208.89 70.0% 67.4%200.00 15.10 9.90 175.00 41.98 53.41 - - 290.39 210.39 70.0% 66.9%210.00 17.10 11.00 181.90 38.08 53.41 - - 293.39 213.39 70.0% 66.0%220.00 19.10 12.10 188.80 34.18 53.41 - - 296.39 216.39 70.0% 65.1%230.00 21.10 13.20 195.70 30.28 53.41 - - 299.39 219.39 70.0% 64.2%240.00 23.10 14.30 202.60 26.38 53.41 - - 302.39 222.39 70.0% 63.3%250.00 25.10 15.40 209.50 22.48 53.41 - - 305.39 225.39 70.0% 62.5%260.00 27.10 16.50 216.40 18.58 53.41 - - 308.39 228.39 70.0% 61.7%270.00 29.10 17.60 223.30 14.68 53.41 - - 311.39 231.39 70.0% 60.9%280.00 31.10 18.70 230.20 10.78 53.41 - - 314.39 234.39 70.0% 60.1%290.00 33.10 19.80 237.10 6.88 53.41 - - 317.39 237.39 70.0% 59.3%300.00 35.10 20.90 244.00 2.98 53.41 - - 320.39 240.39 70.0% 58.6%310.00 37.10 22.00 250.90 - 52.49 - - 323.39 243.39 70.0% 57.9%320.00 39.10 23.10 257.80 - 48.59 - - 326.39 246.39 70.0% 57.1%330.00 41.10 24.20 264.70 - 44.69 - - 329.39 249.39 70.0% 56.5%340.00 43.10 25.30 271.60 - 40.79 - - 332.39 252.39 70.0% 55.8%350.00 45.10 26.40 278.50 - 36.89 - - 335.39 255.39 70.0% 55.1%360.00 47.10 27.50 285.40 - 32.99 - - 338.39 258.39 70.0% 54.5%370.00 49.10 28.60 292.30 - 29.09 - - 341.39 261.39 70.0% 53.9%380.00 51.10 29.70 299.20 - 25.19 - - 344.39 264.39 70.0% 53.3%390.00 53.10 30.80 306.10 - 21.29 - - 347.39 267.39 70.0% 52.7%400.00 55.10 31.90 313.00 - 17.39 - - 350.39 270.39 70.0% 52.1%


- 23 -

1.2a Lone Parent with 1 child under 11 LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw No child care costs Child Benefit = £20.00 pw



Gross Income out Take Working Child Housing Tax housing housing Deduction mentearnings tax NICs home pay Tax Credit Tax Credit Benefit Benefit costs costs Rate Ratio

410.00 57.10 33.00 319.90 - 13.49 - - 353.39 273.39 70.0% 51.5%420.00 59.10 34.10 326.80 - 10.50 - - 357.30 277.30 31.0% 50.8%430.00 61.10 35.20 333.70 - 10.50 - - 364.20 284.20 31.0% 49.5%440.00 63.10 36.30 340.60 - 10.50 - - 371.10 291.10 31.0% 48.4%450.00 65.10 37.40 347.50 - 10.50 - - 378.00 298.00 31.0% 47.3%460.00 67.10 38.50 354.40 - 10.50 - - 384.90 304.90 31.0% 46.2%470.00 69.10 39.60 361.30 - 10.50 - - 391.80 311.80 31.0% 45.2%480.00 71.10 40.70 368.20 - 10.50 - - 398.70 318.70 31.0% 44.2%490.00 73.10 41.80 375.10 - 10.50 - - 405.60 325.60 31.0% 43.2%500.00 75.10 42.90 382.00 - 10.50 - - 412.50 332.50 31.0% 42.3%510.00 77.10 44.00 388.90 - 10.50 - - 419.40 339.40 31.0% 41.5%520.00 79.10 45.10 395.80 - 10.50 - - 426.30 346.30 31.0% 40.7%530.00 81.10 46.20 402.70 - 10.50 - - 433.20 353.20 31.0% 39.9%540.00 83.10 47.30 409.60 - 10.50 - - 440.10 360.10 31.0% 39.1%550.00 85.10 48.40 416.50 - 10.50 - - 447.00 367.00 31.0% 38.4%560.00 87.10 49.50 423.40 - 10.50 - - 453.90 373.90 31.0% 37.7%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 380.80 31.0% 37.0%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 387.70 31.0% 36.3%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 394.60 31.0% 35.7%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 401.50 31.0% 35.1%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 408.40 31.0% 34.5%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 415.30 31.0% 33.9%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 422.20 31.0% 33.4%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 429.10 31.0% 32.8%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 436.00 31.0% 32.3%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 442.90 31.0% 31.8%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 449.80 31.0% 31.3%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 456.70 31.0% 30.8%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 463.60 31.0% 30.4%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 470.50 31.0% 29.9%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 477.40 31.0% 29.5%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 484.30 31.0% 29.1%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 491.20 31.0% 28.7%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 498.10 31.0% 28.3%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 505.00 31.0% 27.9%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 511.90 31.0% 27.5%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 518.80 31.0% 27.1%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 525.70 31.0% 26.8%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 532.60 31.0% 26.4%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 539.50 31.0% 26.1%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 546.40 31.0% 25.8%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 553.30 31.0% 25.4%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 560.20 31.0% 25.1%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 567.10 31.0% 24.8%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 573.35 41.0% 24.6%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 579.25 41.0% 24.3%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 585.15 41.0% 24.1%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 591.05 41.0% 23.8%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 596.95 41.0% 23.6%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 602.85 41.0% 23.4%


- 24 -

Lone Parent with 1 child under 11 , LA Tenant




34.20 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%114.66 CTB disappears 68.8%123.15 WTC reduced by pay 82.5%124.52 Tax payable at 20% 89.5%156.20 HB disappears 70.0%307.65 WTC disappears/CTC reduced by pay 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%

1,108.90 CTC disappears 41.0%



0

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

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(Bef

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pw CTB

HB

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CTC

Take HomePayChB

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- 25 -

1.2b Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £40.00 pw Child Benefit = £20.00 pw





100.00 - - 100.00 103.88 53.41 26.48 4.45 308.22 188.22 85.0% 74.8%105.00 - - 105.00 103.88 53.41 23.23 3.45 308.97 188.97 85.0% 74.5%110.00 - - 110.00 103.88 53.41 19.98 2.45 309.72 189.72 86.6% 74.2%115.00 - 0.55 114.45 103.88 53.41 17.08 1.56 310.39 190.39 86.6% 74.0%120.00 - 1.10 118.90 103.88 53.41 14.19 0.67 311.05 191.05 86.7% 73.7%125.00 0.10 1.65 123.25 103.15 53.41 11.83 - 311.65 191.65 89.5% 73.5%130.00 1.10 2.20 126.70 101.20 53.41 10.86 - 312.17 192.17 89.5% 73.3%135.00 2.10 2.75 130.15 99.25 53.41 9.88 - 312.70 192.70 89.5% 73.1%140.00 3.10 3.30 133.60 97.30 53.41 8.91 - 313.22 193.22 89.5% 72.9%145.00 4.10 3.85 137.05 95.35 53.41 7.93 - 313.75 193.75 89.5% 72.7%150.00 5.10 4.40 140.50 93.40 53.41 6.96 - 314.27 194.27 89.5% 72.5%155.00 6.10 4.95 143.95 91.45 53.41 5.98 - 314.80 194.80 89.5% 72.3%160.00 7.10 5.50 147.40 89.50 53.41 5.01 - 315.32 195.32 89.5% 72.1%165.00 8.10 6.05 150.85 87.55 53.41 4.03 - 315.85 195.85 89.5% 71.9%170.00 9.10 6.60 154.30 85.60 53.41 3.06 - 316.37 196.37 89.5% 71.7%175.00 10.10 7.15 157.75 83.65 53.41 2.08 - 316.90 196.90 89.5% 71.5%180.00 11.10 7.70 161.20 81.70 53.41 1.11 - 317.42 197.42 89.5% 71.3%185.00 12.10 8.25 164.65 79.75 53.41 - - 317.81 197.81 70.0% 71.2%190.00 13.10 8.80 168.10 77.80 53.41 - - 319.31 199.31 70.0% 70.6%195.00 14.10 9.35 171.55 75.85 53.41 - - 320.81 200.81 70.0% 70.1%200.00 15.10 9.90 175.00 73.90 53.41 - - 322.31 202.31 70.0% 69.6%210.00 17.10 11.00 181.90 70.00 53.41 - - 325.31 205.31 70.0% 68.6%220.00 19.10 12.10 188.80 66.10 53.41 - - 328.31 208.31 70.0% 67.6%230.00 21.10 13.20 195.70 62.20 53.41 - - 331.31 211.31 70.0% 66.6%240.00 23.10 14.30 202.60 58.30 53.41 - - 334.31 214.31 70.0% 65.7%250.00 25.10 15.40 209.50 54.40 53.41 - - 337.31 217.31 70.0% 64.8%260.00 27.10 16.50 216.40 50.50 53.41 - - 340.31 220.31 70.0% 63.9%270.00 29.10 17.60 223.30 46.60 53.41 - - 343.31 223.31 70.0% 63.1%280.00 31.10 18.70 230.20 42.70 53.41 - - 346.31 226.31 70.0% 62.2%290.00 33.10 19.80 237.10 38.80 53.41 - - 349.31 229.31 70.0% 61.4%300.00 35.10 20.90 244.00 34.90 53.41 - - 352.31 232.31 70.0% 60.6%310.00 37.10 22.00 250.90 31.00 53.41 - - 355.31 235.31 70.0% 59.8%320.00 39.10 23.10 257.80 27.10 53.41 - - 358.31 238.31 70.0% 59.1%330.00 41.10 24.20 264.70 23.20 53.41 - - 361.31 241.31 70.0% 58.4%340.00 43.10 25.30 271.60 19.30 53.41 - - 364.31 244.31 70.0% 57.6%350.00 45.10 26.40 278.50 15.40 53.41 - - 367.31 247.31 70.0% 56.9%360.00 47.10 27.50 285.40 11.50 53.41 - - 370.31 250.31 70.0% 56.3%370.00 49.10 28.60 292.30 7.60 53.41 - - 373.31 253.31 70.0% 55.6%380.00 51.10 29.70 299.20 3.70 53.41 - - 376.31 256.31 70.0% 54.9%390.00 53.10 30.80 306.10 - 53.21 - - 379.31 259.31 70.0% 54.3%400.00 55.10 31.90 313.00 - 49.31 - - 382.31 262.31 70.0% 53.7%


- 26 -

1.2b Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £40.00 pw Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 - 45.41 - - 385.31 265.31 70.0% 53.1%420.00 59.10 34.10 326.80 - 41.51 - - 388.31 268.31 70.0% 52.5%430.00 61.10 35.20 333.70 - 37.61 - - 391.31 271.31 70.0% 51.9%440.00 63.10 36.30 340.60 - 33.71 - - 394.31 274.31 70.0% 51.3%450.00 65.10 37.40 347.50 - 29.81 - - 397.31 277.31 70.0% 50.8%460.00 67.10 38.50 354.40 - 25.91 - - 400.31 280.31 70.0% 50.2%470.00 69.10 39.60 361.30 - 22.01 - - 403.31 283.31 70.0% 49.7%480.00 71.10 40.70 368.20 - 18.11 - - 406.31 286.31 70.0% 49.2%490.00 73.10 41.80 375.10 - 14.21 - - 409.31 289.31 70.0% 48.7%500.00 75.10 42.90 382.00 - 10.50 - - 412.50 292.50 31.0% 48.1%510.00 77.10 44.00 388.90 - 10.50 - - 419.40 299.40 31.0% 47.0%520.00 79.10 45.10 395.80 - 10.50 - - 426.30 306.30 31.0% 46.0%530.00 81.10 46.20 402.70 - 10.50 - - 433.20 313.20 31.0% 45.0%540.00 83.10 47.30 409.60 - 10.50 - - 440.10 320.10 31.0% 44.0%550.00 85.10 48.40 416.50 - 10.50 - - 447.00 327.00 31.0% 43.1%560.00 87.10 49.50 423.40 - 10.50 - - 453.90 333.90 31.0% 42.2%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 340.80 31.0% 41.3%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 347.70 31.0% 40.5%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 354.60 31.0% 39.7%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 361.50 31.0% 39.0%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 368.40 31.0% 38.2%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 375.30 31.0% 37.5%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 382.20 31.0% 36.8%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 389.10 31.0% 36.2%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 396.00 31.0% 35.6%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 402.90 31.0% 34.9%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 409.80 31.0% 34.4%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 416.70 31.0% 33.8%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 423.60 31.0% 33.2%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 430.50 31.0% 32.7%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 437.40 31.0% 32.2%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 444.30 31.0% 31.7%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 451.20 31.0% 31.2%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 458.10 31.0% 30.7%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 465.00 31.0% 30.3%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 471.90 31.0% 29.8%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 478.80 31.0% 29.4%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 485.70 31.0% 29.0%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 492.60 31.0% 28.6%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 499.50 31.0% 28.2%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 506.40 31.0% 27.8%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 513.30 31.0% 27.4%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 520.20 31.0% 27.1%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 527.10 31.0% 26.7%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 533.35 41.0% 26.4%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 539.25 41.0% 26.1%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 545.15 41.0% 25.8%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 551.05 41.0% 25.6%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 556.95 41.0% 25.3%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 562.85 41.0% 25.0%


- 27 -

Lone Parent with 1 child under 11 and child care costs, LA Tenant




42.28 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.6%123.15 WTC reduced by pay 92.5%124.20 CTB disappears 87.3%124.52 Tax payable at 20% 89.5%183.13 HB disappears 70.0%389.49 WTC disappears/CTC reduced by pay 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 28 -

1.2c Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £70.00 pw Child Benefit = £20.00 pw





100.00 - - 100.00 127.81 53.41 30.42 5.67 337.31 187.31 85.0% 75.2%105.00 - - 105.00 127.81 53.41 27.17 4.67 338.06 188.06 85.0% 74.9%110.00 - - 110.00 127.81 53.41 23.92 3.67 338.81 188.81 86.7% 74.6%115.00 - 0.55 114.45 127.81 53.41 21.03 2.78 339.48 189.48 86.7% 74.3%120.00 - 1.10 118.90 127.81 53.41 18.14 1.89 340.14 190.14 86.6% 74.1%125.00 0.10 1.65 123.25 127.08 53.41 15.78 1.16 340.69 190.69 95.5% 73.8%130.00 1.10 2.20 126.70 125.13 53.41 14.81 0.86 340.91 190.91 95.5% 73.8%135.00 2.10 2.75 130.15 123.18 53.41 13.83 0.56 341.14 191.14 95.5% 73.7%140.00 3.10 3.30 133.60 121.23 53.41 12.86 0.26 341.36 191.36 95.5% 73.6%145.00 4.10 3.85 137.05 119.28 53.41 11.88 - 341.62 191.62 89.5% 73.5%150.00 5.10 4.40 140.50 117.33 53.41 10.91 - 342.15 192.15 89.5% 73.3%155.00 6.10 4.95 143.95 115.38 53.41 9.93 - 342.67 192.67 89.5% 73.1%160.00 7.10 5.50 147.40 113.43 53.41 8.96 - 343.20 193.20 89.5% 72.9%165.00 8.10 6.05 150.85 111.48 53.41 7.98 - 343.72 193.72 89.5% 72.7%170.00 9.10 6.60 154.30 109.53 53.41 7.01 - 344.25 194.25 89.5% 72.5%175.00 10.10 7.15 157.75 107.58 53.41 6.03 - 344.77 194.77 89.5% 72.3%180.00 11.10 7.70 161.20 105.63 53.41 5.06 - 345.30 195.30 89.5% 72.1%185.00 12.10 8.25 164.65 103.68 53.41 4.08 - 345.82 195.82 89.5% 71.9%190.00 13.10 8.80 168.10 101.73 53.41 3.11 - 346.35 196.35 89.5% 71.7%195.00 14.10 9.35 171.55 99.78 53.41 2.13 - 346.87 196.87 89.5% 71.5%200.00 15.10 9.90 175.00 97.83 53.41 1.16 - 347.40 197.40 89.5% 71.3%210.00 17.10 11.00 181.90 93.93 53.41 - - 349.24 199.24 70.0% 70.7%220.00 19.10 12.10 188.80 90.03 53.41 - - 352.24 202.24 70.0% 69.6%230.00 21.10 13.20 195.70 86.13 53.41 - - 355.24 205.24 70.0% 68.6%240.00 23.10 14.30 202.60 82.23 53.41 - - 358.24 208.24 70.0% 67.6%250.00 25.10 15.40 209.50 78.33 53.41 - - 361.24 211.24 70.0% 66.7%260.00 27.10 16.50 216.40 74.43 53.41 - - 364.24 214.24 70.0% 65.7%270.00 29.10 17.60 223.30 70.53 53.41 - - 367.24 217.24 70.0% 64.8%280.00 31.10 18.70 230.20 66.63 53.41 - - 370.24 220.24 70.0% 63.9%290.00 33.10 19.80 237.10 62.73 53.41 - - 373.24 223.24 70.0% 63.1%300.00 35.10 20.90 244.00 58.83 53.41 - - 376.24 226.24 70.0% 62.2%310.00 37.10 22.00 250.90 54.93 53.41 - - 379.24 229.24 70.0% 61.4%320.00 39.10 23.10 257.80 51.03 53.41 - - 382.24 232.24 70.0% 60.6%330.00 41.10 24.20 264.70 47.13 53.41 - - 385.24 235.24 70.0% 59.9%340.00 43.10 25.30 271.60 43.23 53.41 - - 388.24 238.24 70.0% 59.1%350.00 45.10 26.40 278.50 39.33 53.41 - - 391.24 241.24 70.0% 58.4%360.00 47.10 27.50 285.40 35.43 53.41 - - 394.24 244.24 70.0% 57.7%370.00 49.10 28.60 292.30 31.53 53.41 - - 397.24 247.24 70.0% 57.0%380.00 51.10 29.70 299.20 27.63 53.41 - - 400.24 250.24 70.0% 56.3%390.00 53.10 30.80 306.10 23.73 53.41 - - 403.24 253.24 70.0% 55.6%400.00 55.10 31.90 313.00 19.83 53.41 - - 406.24 256.24 70.0% 55.0%


- 29 -

1.2c Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £70.00 pw Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 15.93 53.41 - - 409.24 259.24 70.0% 54.3%420.00 59.10 34.10 326.80 12.03 53.41 - - 412.24 262.24 70.0% 53.7%430.00 61.10 35.20 333.70 8.13 53.41 - - 415.24 265.24 70.0% 53.1%440.00 63.10 36.30 340.60 4.23 53.41 - - 418.24 268.24 70.0% 52.5%450.00 65.10 37.40 347.50 0.33 53.41 - - 421.24 271.24 70.0% 51.9%460.00 67.10 38.50 354.40 - 49.84 - - 424.24 274.24 70.0% 51.3%470.00 69.10 39.60 361.30 - 45.94 - - 427.24 277.24 70.0% 50.8%480.00 71.10 40.70 368.20 - 42.04 - - 430.24 280.24 70.0% 50.2%490.00 73.10 41.80 375.10 - 38.14 - - 433.24 283.24 70.0% 49.7%500.00 75.10 42.90 382.00 - 34.24 - - 436.24 286.24 70.0% 49.2%510.00 77.10 44.00 388.90 - 30.34 - - 439.24 289.24 70.0% 48.7%520.00 79.10 45.10 395.80 - 26.44 - - 442.24 292.24 70.0% 48.2%530.00 81.10 46.20 402.70 - 22.54 - - 445.24 295.24 70.0% 47.7%540.00 83.10 47.30 409.60 - 18.64 - - 448.24 298.24 70.0% 47.2%550.00 85.10 48.40 416.50 - 14.74 - - 451.24 301.24 70.0% 46.7%560.00 87.10 49.50 423.40 - 10.84 - - 454.24 304.24 65.1% 46.3%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 310.80 31.0% 45.3%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 317.70 31.0% 44.3%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 324.60 31.0% 43.4%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 331.50 31.0% 42.5%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 338.40 31.0% 41.6%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 345.30 31.0% 40.8%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 352.20 31.0% 40.0%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 359.10 31.0% 39.2%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 366.00 31.0% 38.5%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 372.90 31.0% 37.8%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 379.80 31.0% 37.1%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 386.70 31.0% 36.4%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 393.60 31.0% 35.8%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 400.50 31.0% 35.2%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 407.40 31.0% 34.6%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 414.30 31.0% 34.0%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 421.20 31.0% 33.4%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 428.10 31.0% 32.9%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 435.00 31.0% 32.4%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 441.90 31.0% 31.9%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 448.80 31.0% 31.4%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 455.70 31.0% 30.9%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 462.60 31.0% 30.4%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 469.50 31.0% 30.0%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 476.40 31.0% 29.6%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 483.30 31.0% 29.1%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 490.20 31.0% 28.7%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 497.10 31.0% 28.3%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 503.35 41.0% 28.0%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 509.25 41.0% 27.7%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 515.15 41.0% 27.3%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 521.05 41.0% 27.0%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 526.95 41.0% 26.7%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 532.85 41.0% 26.4%


- 30 -





48.35 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%144.22 CTB disappears 89.5%203.36 HB disappears 70.0%450.85 WTC disappears/CTC reduced by pay 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 31 -

1.2d Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £100.00 pw Child Benefit = £20.00 pw





100.00 - - 100.00 151.75 53.41 34.36 6.88 366.40 186.40 85.0% 75.5%105.00 - - 105.00 151.75 53.41 31.11 5.88 367.15 187.15 85.0% 75.2%110.00 - - 110.00 151.75 53.41 27.86 4.88 367.90 187.90 86.6% 74.9%115.00 - 0.55 114.45 151.75 53.41 24.97 3.99 368.57 188.57 86.6% 74.7%120.00 - 1.10 118.90 151.75 53.41 22.08 3.10 369.24 189.24 86.7% 74.4%125.00 0.10 1.65 123.25 151.02 53.41 19.72 2.38 369.78 189.78 95.5% 74.2%130.00 1.10 2.20 126.70 149.07 53.41 18.74 2.08 370.00 190.00 95.5% 74.1%135.00 2.10 2.75 130.15 147.12 53.41 17.77 1.78 370.23 190.23 95.5% 74.0%140.00 3.10 3.30 133.60 145.17 53.41 16.79 1.48 370.45 190.45 95.5% 73.9%145.00 4.10 3.85 137.05 143.22 53.41 15.82 1.18 370.68 190.68 95.5% 73.8%150.00 5.10 4.40 140.50 141.27 53.41 14.84 0.88 370.90 190.90 95.5% 73.8%155.00 6.10 4.95 143.95 139.32 53.41 13.87 0.58 371.13 191.13 95.5% 73.7%160.00 7.10 5.50 147.40 137.37 53.41 12.89 0.28 371.35 191.35 95.5% 73.6%165.00 8.10 6.05 150.85 135.42 53.41 11.92 - 371.60 191.60 89.5% 73.5%170.00 9.10 6.60 154.30 133.47 53.41 10.94 - 372.13 192.13 89.5% 73.3%175.00 10.10 7.15 157.75 131.52 53.41 9.97 - 372.65 192.65 89.5% 73.1%180.00 11.10 7.70 161.20 129.57 53.41 8.99 - 373.18 193.18 89.5% 72.9%185.00 12.10 8.25 164.65 127.62 53.41 8.02 - 373.70 193.70 89.5% 72.7%190.00 13.10 8.80 168.10 125.67 53.41 7.04 - 374.23 194.23 89.5% 72.5%195.00 14.10 9.35 171.55 123.72 53.41 6.07 - 374.75 194.75 89.5% 72.3%200.00 15.10 9.90 175.00 121.77 53.41 5.09 - 375.28 195.28 89.5% 72.1%210.00 17.10 11.00 181.90 117.87 53.41 3.14 - 376.33 196.33 89.5% 71.7%220.00 19.10 12.10 188.80 113.97 53.41 1.19 - 377.38 197.38 89.5% 71.3%230.00 21.10 13.20 195.70 110.07 53.41 - - 379.18 199.18 70.0% 70.7%240.00 23.10 14.30 202.60 106.17 53.41 - - 382.18 202.18 70.0% 69.6%250.00 25.10 15.40 209.50 102.27 53.41 - - 385.18 205.18 70.0% 68.6%260.00 27.10 16.50 216.40 98.37 53.41 - - 388.18 208.18 70.0% 67.6%270.00 29.10 17.60 223.30 94.47 53.41 - - 391.18 211.18 70.0% 66.7%280.00 31.10 18.70 230.20 90.57 53.41 - - 394.18 214.18 70.0% 65.7%290.00 33.10 19.80 237.10 86.67 53.41 - - 397.18 217.18 70.0% 64.8%300.00 35.10 20.90 244.00 82.77 53.41 - - 400.18 220.18 70.0% 64.0%310.00 37.10 22.00 250.90 78.87 53.41 - - 403.18 223.18 70.0% 63.1%320.00 39.10 23.10 257.80 74.97 53.41 - - 406.18 226.18 70.0% 62.3%330.00 41.10 24.20 264.70 71.07 53.41 - - 409.18 229.18 70.0% 61.4%340.00 43.10 25.30 271.60 67.17 53.41 - - 412.18 232.18 70.0% 60.6%350.00 45.10 26.40 278.50 63.27 53.41 - - 415.18 235.18 70.0% 59.9%360.00 47.10 27.50 285.40 59.37 53.41 - - 418.18 238.18 70.0% 59.1%370.00 49.10 28.60 292.30 55.47 53.41 - - 421.18 241.18 70.0% 58.4%380.00 51.10 29.70 299.20 51.57 53.41 - - 424.18 244.18 70.0% 57.7%390.00 53.10 30.80 306.10 47.67 53.41 - - 427.18 247.18 70.0% 57.0%400.00 55.10 31.90 313.00 43.77 53.41 - - 430.18 250.18 70.0% 56.3%


- 32 -

1.2d Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £100.00 pw Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 39.87 53.41 - - 433.18 253.18 70.0% 55.6%420.00 59.10 34.10 326.80 35.97 53.41 - - 436.18 256.18 70.0% 55.0%430.00 61.10 35.20 333.70 32.07 53.41 - - 439.18 259.18 70.0% 54.3%440.00 63.10 36.30 340.60 28.17 53.41 - - 442.18 262.18 70.0% 53.7%450.00 65.10 37.40 347.50 24.27 53.41 - - 445.18 265.18 70.0% 53.1%460.00 67.10 38.50 354.40 20.37 53.41 - - 448.18 268.18 70.0% 52.5%470.00 69.10 39.60 361.30 16.47 53.41 - - 451.18 271.18 70.0% 51.9%480.00 71.10 40.70 368.20 12.57 53.41 - - 454.18 274.18 70.0% 51.4%490.00 73.10 41.80 375.10 8.67 53.41 - - 457.18 277.18 70.0% 50.8%500.00 75.10 42.90 382.00 4.77 53.41 - - 460.18 280.18 70.0% 50.3%510.00 77.10 44.00 388.90 0.87 53.41 - - 463.18 283.18 70.0% 49.7%520.00 79.10 45.10 395.80 - 50.38 - - 466.18 286.18 70.0% 49.2%530.00 81.10 46.20 402.70 - 46.48 - - 469.18 289.18 70.0% 48.7%540.00 83.10 47.30 409.60 - 42.58 - - 472.18 292.18 70.0% 48.2%550.00 85.10 48.40 416.50 - 38.68 - - 475.18 295.18 70.0% 47.7%560.00 87.10 49.50 423.40 - 34.78 - - 478.18 298.18 70.0% 47.2%570.00 89.10 50.60 430.30 - 30.88 - - 481.18 301.18 70.0% 46.8%580.00 91.10 51.70 437.20 - 26.98 - - 484.18 304.18 70.0% 46.3%590.00 93.10 52.80 444.10 - 23.08 - - 487.18 307.18 70.0% 45.8%600.00 95.10 53.90 451.00 - 19.18 - - 490.18 310.18 70.0% 45.4%610.00 97.10 55.00 457.90 - 15.28 - - 493.18 313.18 70.0% 45.0%620.00 99.10 56.10 464.80 - 11.38 - - 496.18 316.18 70.0% 44.5%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 322.20 31.0% 43.7%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 329.10 31.0% 42.8%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 336.00 31.0% 41.9%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 342.90 31.0% 41.1%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 349.80 31.0% 40.3%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 356.70 31.0% 39.5%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 363.60 31.0% 38.7%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 370.50 31.0% 38.0%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 377.40 31.0% 37.3%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 384.30 31.0% 36.6%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 391.20 31.0% 36.0%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 398.10 31.0% 35.4%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 405.00 31.0% 34.8%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 411.90 31.0% 34.2%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 418.80 31.0% 33.6%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 425.70 31.0% 33.1%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 432.60 31.0% 32.5%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 439.50 31.0% 32.0%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 446.40 31.0% 31.5%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 453.30 31.0% 31.1%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 460.20 31.0% 30.6%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 467.10 31.0% 30.1%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 473.35 41.0% 29.7%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 479.25 41.0% 29.4%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 485.15 41.0% 29.0%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 491.05 41.0% 28.7%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 496.95 41.0% 28.3%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 502.85 41.0% 28.0%


- 33 -









0

100

200

300

400

500

600

700

800

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

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100%

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140%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 34 -

1.2e Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £100.00 pw Child Benefit = £20.00 pw




171.90 9.48 6.81 155.61 147.64 53.41 0.88 - 377.55 197.55 89.5% 71.3%174.00 9.90 7.04 157.06 146.82 53.41 - - 377.29 197.29 70.0% 71.4%175.00 10.10 7.15 157.75 146.43 53.41 - - 377.59 197.59 70.0% 71.3%180.00 11.10 7.70 161.20 144.48 53.41 - - 379.09 199.09 70.0% 70.7%185.00 12.10 8.25 164.65 142.53 53.41 - - 380.59 200.59 70.0% 70.2%190.00 13.10 8.80 168.10 140.58 53.41 - - 382.09 202.09 70.0% 69.7%195.00 14.10 9.35 171.55 138.63 53.41 - - 383.59 203.59 70.0% 69.2%200.00 15.10 9.90 175.00 136.68 53.41 - - 385.09 205.09 70.0% 68.7%210.00 17.10 11.00 181.90 132.78 53.41 - - 388.09 208.09 70.0% 67.7%220.00 19.10 12.10 188.80 128.88 53.41 - - 391.09 211.09 70.0% 66.7%230.00 21.10 13.20 195.70 124.98 53.41 - - 394.09 214.09 70.0% 65.8%240.00 23.10 14.30 202.60 121.08 53.41 - - 397.09 217.09 70.0% 64.9%250.00 25.10 15.40 209.50 117.18 53.41 - - 400.09 220.09 70.0% 64.0%260.00 27.10 16.50 216.40 113.28 53.41 - - 403.09 223.09 70.0% 63.1%270.00 29.10 17.60 223.30 109.38 53.41 - - 406.09 226.09 70.0% 62.3%280.00 31.10 18.70 230.20 105.48 53.41 - - 409.09 229.09 70.0% 61.5%290.00 33.10 19.80 237.10 101.58 53.41 - - 412.09 232.09 70.0% 60.7%300.00 35.10 20.90 244.00 97.68 53.41 - - 415.09 235.09 70.0% 59.9%310.00 37.10 22.00 250.90 93.78 53.41 - - 418.09 238.09 70.0% 59.1%320.00 39.10 23.10 257.80 89.88 53.41 - - 421.09 241.09 70.0% 58.4%330.00 41.10 24.20 264.70 85.98 53.41 - - 424.09 244.09 70.0% 57.7%340.00 43.10 25.30 271.60 82.08 53.41 - - 427.09 247.09 70.0% 57.0%350.00 45.10 26.40 278.50 78.18 53.41 - - 430.09 250.09 70.0% 56.3%360.00 47.10 27.50 285.40 74.28 53.41 - - 433.09 253.09 70.0% 55.6%370.00 49.10 28.60 292.30 70.38 53.41 - - 436.09 256.09 70.0% 55.0%380.00 51.10 29.70 299.20 66.48 53.41 - - 439.09 259.09 70.0% 54.3%390.00 53.10 30.80 306.10 62.58 53.41 - - 442.09 262.09 70.0% 53.7%400.00 55.10 31.90 313.00 58.68 53.41 - - 445.09 265.09 70.0% 53.1%


- 35 -

1.2e Lone Parent with 1 child under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £16.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £220.81 pw Child care costs £100.00 pw Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 54.78 53.41 - - 448.09 268.09 70.0% 52.5%420.00 59.10 34.10 326.80 50.88 53.41 - - 451.09 271.09 70.0% 51.9%430.00 61.10 35.20 333.70 46.98 53.41 - - 454.09 274.09 70.0% 51.4%440.00 63.10 36.30 340.60 43.08 53.41 - - 457.09 277.09 70.0% 50.8%450.00 65.10 37.40 347.50 39.18 53.41 - - 460.09 280.09 70.0% 50.3%460.00 67.10 38.50 354.40 35.28 53.41 - - 463.09 283.09 70.0% 49.7%470.00 69.10 39.60 361.30 31.38 53.41 - - 466.09 286.09 70.0% 49.2%480.00 71.10 40.70 368.20 27.48 53.41 - - 469.09 289.09 70.0% 48.7%490.00 73.10 41.80 375.10 23.58 53.41 - - 472.09 292.09 70.0% 48.2%500.00 75.10 42.90 382.00 19.68 53.41 - - 475.09 295.09 70.0% 47.7%510.00 77.10 44.00 388.90 15.78 53.41 - - 478.09 298.09 70.0% 47.2%520.00 79.10 45.10 395.80 11.88 53.41 - - 481.09 301.09 70.0% 46.8%530.00 81.10 46.20 402.70 7.98 53.41 - - 484.09 304.09 70.0% 46.3%540.00 83.10 47.30 409.60 4.08 53.41 - - 487.09 307.09 70.0% 45.9%550.00 85.10 48.40 416.50 0.18 53.41 - - 490.09 310.09 70.0% 45.4%560.00 87.10 49.50 423.40 - 49.69 - - 493.09 313.09 70.0% 45.0%570.00 89.10 50.60 430.30 - 45.79 - - 496.09 316.09 70.0% 44.5%580.00 91.10 51.70 437.20 - 41.89 - - 499.09 319.09 70.0% 44.1%590.00 93.10 52.80 444.10 - 37.99 - - 502.09 322.09 70.0% 43.7%600.00 95.10 53.90 451.00 - 34.09 - - 505.09 325.09 70.0% 43.3%610.00 97.10 55.00 457.90 - 30.19 - - 508.09 328.09 70.0% 42.9%620.00 99.10 56.10 464.80 - 26.29 - - 511.09 331.09 70.0% 42.5%630.00 101.10 57.20 471.70 - 22.39 - - 514.09 334.09 70.0% 42.1%640.00 103.10 58.30 478.60 - 18.49 - - 517.09 337.09 70.0% 41.8%650.00 105.10 59.40 485.50 - 14.59 - - 520.09 340.09 70.0% 41.4%660.00 107.10 60.50 492.40 - 10.69 - - 523.09 343.09 50.1% 41.0%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 349.80 31.0% 40.3%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 356.70 31.0% 39.5%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 363.60 31.0% 38.7%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 370.50 31.0% 38.0%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 377.40 31.0% 37.3%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 384.30 31.0% 36.6%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 391.20 31.0% 36.0%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 398.10 31.0% 35.4%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 405.00 31.0% 34.8%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 411.90 31.0% 34.2%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 418.80 31.0% 33.6%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 425.70 31.0% 33.1%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 432.60 31.0% 32.5%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 439.50 31.0% 32.0%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 446.40 31.0% 31.5%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 453.30 31.0% 31.1%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 460.20 31.0% 30.6%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 467.10 31.0% 30.1%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 473.35 41.0% 29.7%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 479.25 41.0% 29.4%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 485.15 41.0% 29.0%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 491.05 41.0% 28.7%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 496.95 41.0% 28.3%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 502.85 41.0% 28.0%


- 36 -





39.50 Income reduces HB/CTB 85.0%120.61 CTB disappears 68.8%123.15 WTC reduced by pay 82.5%124.52 Tax payable at 20% 89.5%173.86 HB disappears 70.0%550.47 WTC disappears/CTC reduced by pay 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

200

300

400

500

600

700

800

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

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140%

160%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 37 -

1.2f Lone Parent with 1 child under 11 Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £301.81 pw No child care costs Child Benefit = £20.00 pw





100.00 - - 100.00 71.96 53.41 102.22 2.84 350.43 189.43 85.0% 74.3%105.00 - - 105.00 71.96 53.41 98.97 1.84 351.18 190.18 85.0% 74.0%110.00 - - 110.00 71.96 53.41 95.72 0.84 351.93 190.93 86.7% 73.7%115.00 - 0.55 114.45 71.96 53.41 92.83 - 352.65 191.65 68.9% 73.5%120.00 - 1.10 118.90 71.96 53.41 89.94 - 354.21 193.21 68.8% 72.9%125.00 0.10 1.65 123.25 71.23 53.41 87.58 - 355.48 194.48 89.5% 72.4%130.00 1.10 2.20 126.70 69.28 53.41 86.61 - 356.00 195.00 89.5% 72.2%135.00 2.10 2.75 130.15 67.33 53.41 85.63 - 356.53 195.53 89.5% 72.0%140.00 3.10 3.30 133.60 65.38 53.41 84.66 - 357.05 196.05 89.5% 71.8%145.00 4.10 3.85 137.05 63.43 53.41 83.68 - 357.58 196.58 89.5% 71.6%150.00 5.10 4.40 140.50 61.48 53.41 82.71 - 358.10 197.10 89.5% 71.4%155.00 6.10 4.95 143.95 59.53 53.41 81.73 - 358.63 197.63 89.5% 71.3%160.00 7.10 5.50 147.40 57.58 53.41 80.76 - 359.15 198.15 89.5% 71.1%165.00 8.10 6.05 150.85 55.63 53.41 79.78 - 359.68 198.68 89.5% 70.9%170.00 9.10 6.60 154.30 53.68 53.41 78.81 - 360.20 199.20 89.5% 70.7%175.00 10.10 7.15 157.75 51.73 53.41 77.83 - 360.73 199.73 89.5% 70.5%180.00 11.10 7.70 161.20 49.78 53.41 76.86 - 361.25 200.25 89.5% 70.3%185.00 12.10 8.25 164.65 47.83 53.41 75.88 - 361.78 200.78 89.5% 70.1%190.00 13.10 8.80 168.10 45.88 53.41 74.91 - 362.30 201.30 89.5% 69.9%195.00 14.10 9.35 171.55 43.93 53.41 73.93 - 362.83 201.83 89.5% 69.8%200.00 15.10 9.90 175.00 41.98 53.41 72.96 - 363.35 202.35 89.5% 69.6%210.00 17.10 11.00 181.90 38.08 53.41 71.01 - 364.40 203.40 89.5% 69.2%220.00 19.10 12.10 188.80 34.18 53.41 69.06 - 365.45 204.45 89.5% 68.9%230.00 21.10 13.20 195.70 30.28 53.41 67.11 - 366.50 205.50 89.5% 68.5%240.00 23.10 14.30 202.60 26.38 53.41 65.16 - 367.55 206.55 89.5% 68.2%250.00 25.10 15.40 209.50 22.48 53.41 63.21 - 368.60 207.60 89.5% 67.8%260.00 27.10 16.50 216.40 18.58 53.41 61.26 - 369.65 208.65 89.5% 67.5%270.00 29.10 17.60 223.30 14.68 53.41 59.31 - 370.70 209.70 89.5% 67.1%280.00 31.10 18.70 230.20 10.78 53.41 57.36 - 371.75 210.75 89.5% 66.8%290.00 33.10 19.80 237.10 6.88 53.41 55.41 - 372.80 211.80 89.5% 66.5%300.00 35.10 20.90 244.00 2.98 53.41 53.46 - 373.85 212.85 89.5% 66.2%310.00 37.10 22.00 250.90 - 52.49 51.51 - 374.90 213.90 89.5% 65.8%320.00 39.10 23.10 257.80 - 48.59 49.56 - 375.95 214.95 89.5% 65.5%330.00 41.10 24.20 264.70 - 44.69 47.61 - 377.00 216.00 89.5% 65.2%340.00 43.10 25.30 271.60 - 40.79 45.66 - 378.05 217.05 89.5% 64.9%350.00 45.10 26.40 278.50 - 36.89 43.71 - 379.10 218.10 89.5% 64.6%360.00 47.10 27.50 285.40 - 32.99 41.76 - 380.15 219.15 89.5% 64.3%370.00 49.10 28.60 292.30 - 29.09 39.81 - 381.20 220.20 89.5% 63.9%380.00 51.10 29.70 299.20 - 25.19 37.86 - 382.25 221.25 89.5% 63.6%390.00 53.10 30.80 306.10 - 21.29 35.91 - 383.30 222.30 89.5% 63.3%400.00 55.10 31.90 313.00 - 17.39 33.96 - 384.35 223.35 89.5% 63.0%


- 38 -

1.2f Lone Parent with 1 child under 11 Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £301.81 pw No child care costs Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 - 13.49 32.01 - 385.40 224.40 89.5% 62.7%420.00 59.10 34.10 326.80 - 10.50 29.47 - 386.77 225.77 75.9% 62.4%430.00 61.10 35.20 333.70 - 10.50 24.98 - 389.19 228.19 75.8% 61.7%440.00 63.10 36.30 340.60 - 10.50 20.50 - 391.60 230.60 75.9% 61.1%450.00 65.10 37.40 347.50 - 10.50 16.01 - 394.02 233.02 75.9% 60.4%460.00 67.10 38.50 354.40 - 10.50 11.53 - 396.43 235.43 75.9% 59.8%470.00 69.10 39.60 361.30 - 10.50 7.04 - 398.85 237.85 75.8% 59.2%480.00 71.10 40.70 368.20 - 10.50 2.56 - 401.26 240.26 75.9% 58.6%490.00 73.10 41.80 375.10 - 10.50 - - 405.60 244.60 31.0% 57.6%500.00 75.10 42.90 382.00 - 10.50 - - 412.50 251.50 31.0% 56.0%510.00 77.10 44.00 388.90 - 10.50 - - 419.40 258.40 31.0% 54.5%520.00 79.10 45.10 395.80 - 10.50 - - 426.30 265.30 31.0% 53.1%530.00 81.10 46.20 402.70 - 10.50 - - 433.20 272.20 31.0% 51.7%540.00 83.10 47.30 409.60 - 10.50 - - 440.10 279.10 31.0% 50.5%550.00 85.10 48.40 416.50 - 10.50 - - 447.00 286.00 31.0% 49.2%560.00 87.10 49.50 423.40 - 10.50 - - 453.90 292.90 31.0% 48.1%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 299.80 31.0% 47.0%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 306.70 31.0% 45.9%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 313.60 31.0% 44.9%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 320.50 31.0% 43.9%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 327.40 31.0% 43.0%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 334.30 31.0% 42.1%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 341.20 31.0% 41.3%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 348.10 31.0% 40.5%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 355.00 31.0% 39.7%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 361.90 31.0% 38.9%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 368.80 31.0% 38.2%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 375.70 31.0% 37.5%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 382.60 31.0% 36.8%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 389.50 31.0% 36.2%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 396.40 31.0% 35.5%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 403.30 31.0% 34.9%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 410.20 31.0% 34.3%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 417.10 31.0% 33.8%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 424.00 31.0% 33.2%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 430.90 31.0% 32.7%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 437.80 31.0% 32.2%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 444.70 31.0% 31.7%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 451.60 31.0% 31.2%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 458.50 31.0% 30.7%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 465.40 31.0% 30.3%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 472.30 31.0% 29.8%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 479.20 31.0% 29.4%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 486.10 31.0% 29.0%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 492.35 41.0% 28.6%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 498.25 41.0% 28.3%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 504.15 41.0% 27.9%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 510.05 41.0% 27.6%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 515.95 41.0% 27.3%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 521.85 41.0% 27.0%


- 39 -

Lone Parent with 1 child under 11 , Private Tenant




34.20 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%114.66 CTB disappears 68.8%123.15 WTC reduced by pay 82.5%124.52 Tax payable at 20% 89.5%307.65 WTC disappears/CTC reduced by pay 89.5%484.59 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 40 -

1.2g Lone Parent with 1 child under 11 and child care costs Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £301.81 pw Child care costs £70.00 pw Child Benefit = £20.00 pw





100.00 - - 100.00 127.81 53.41 111.42 5.67 418.31 187.31 85.0% 75.2%105.00 - - 105.00 127.81 53.41 108.17 4.67 419.06 188.06 85.0% 74.9%110.00 - - 110.00 127.81 53.41 104.92 3.67 419.81 188.81 86.7% 74.6%115.00 - 0.55 114.45 127.81 53.41 102.03 2.78 420.48 189.48 86.7% 74.3%120.00 - 1.10 118.90 127.81 53.41 99.14 1.89 421.14 190.14 86.6% 74.1%125.00 0.10 1.65 123.25 127.08 53.41 96.78 1.16 421.69 190.69 95.5% 73.8%130.00 1.10 2.20 126.70 125.13 53.41 95.81 0.86 421.91 190.91 95.5% 73.8%135.00 2.10 2.75 130.15 123.18 53.41 94.83 0.56 422.14 191.14 95.5% 73.7%140.00 3.10 3.30 133.60 121.23 53.41 93.86 0.26 422.36 191.36 95.5% 73.6%145.00 4.10 3.85 137.05 119.28 53.41 92.88 - 422.62 191.62 89.5% 73.5%150.00 5.10 4.40 140.50 117.33 53.41 91.91 - 423.15 192.15 89.5% 73.3%155.00 6.10 4.95 143.95 115.38 53.41 90.93 - 423.67 192.67 89.5% 73.1%160.00 7.10 5.50 147.40 113.43 53.41 89.96 - 424.20 193.20 89.5% 72.9%165.00 8.10 6.05 150.85 111.48 53.41 88.98 - 424.72 193.72 89.5% 72.7%170.00 9.10 6.60 154.30 109.53 53.41 88.01 - 425.25 194.25 89.5% 72.5%175.00 10.10 7.15 157.75 107.58 53.41 87.03 - 425.77 194.77 89.5% 72.3%180.00 11.10 7.70 161.20 105.63 53.41 86.06 - 426.30 195.30 89.5% 72.1%185.00 12.10 8.25 164.65 103.68 53.41 85.08 - 426.82 195.82 89.5% 71.9%190.00 13.10 8.80 168.10 101.73 53.41 84.11 - 427.35 196.35 89.5% 71.7%195.00 14.10 9.35 171.55 99.78 53.41 83.13 - 427.87 196.87 89.5% 71.5%200.00 15.10 9.90 175.00 97.83 53.41 82.16 - 428.40 197.40 89.5% 71.3%210.00 17.10 11.00 181.90 93.93 53.41 80.21 - 429.45 198.45 89.5% 71.0%220.00 19.10 12.10 188.80 90.03 53.41 78.26 - 430.50 199.50 89.5% 70.6%230.00 21.10 13.20 195.70 86.13 53.41 76.31 - 431.55 200.55 89.5% 70.2%240.00 23.10 14.30 202.60 82.23 53.41 74.36 - 432.60 201.60 89.5% 69.8%250.00 25.10 15.40 209.50 78.33 53.41 72.41 - 433.65 202.65 89.5% 69.5%260.00 27.10 16.50 216.40 74.43 53.41 70.46 - 434.70 203.70 89.5% 69.1%270.00 29.10 17.60 223.30 70.53 53.41 68.51 - 435.75 204.75 89.5% 68.8%280.00 31.10 18.70 230.20 66.63 53.41 66.56 - 436.80 205.80 89.5% 68.4%290.00 33.10 19.80 237.10 62.73 53.41 64.61 - 437.85 206.85 89.5% 68.1%300.00 35.10 20.90 244.00 58.83 53.41 62.66 - 438.90 207.90 89.5% 67.7%310.00 37.10 22.00 250.90 54.93 53.41 60.71 - 439.95 208.95 89.5% 67.4%320.00 39.10 23.10 257.80 51.03 53.41 58.76 - 441.00 210.00 89.5% 67.1%330.00 41.10 24.20 264.70 47.13 53.41 56.81 - 442.05 211.05 89.5% 66.7%340.00 43.10 25.30 271.60 43.23 53.41 54.86 - 443.10 212.10 89.5% 66.4%350.00 45.10 26.40 278.50 39.33 53.41 52.91 - 444.15 213.15 89.5% 66.1%360.00 47.10 27.50 285.40 35.43 53.41 50.96 - 445.20 214.20 89.5% 65.7%370.00 49.10 28.60 292.30 31.53 53.41 49.01 - 446.25 215.25 89.5% 65.4%380.00 51.10 29.70 299.20 27.63 53.41 47.06 - 447.30 216.30 89.5% 65.1%390.00 53.10 30.80 306.10 23.73 53.41 45.11 - 448.35 217.35 89.5% 64.8%400.00 55.10 31.90 313.00 19.83 53.41 43.16 - 449.40 218.40 89.5% 64.5%


- 41 -

1.2g Lone Parent with 1 child under 11 and child care costs Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £16.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £301.81 pw Child care costs £70.00 pw Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 15.93 53.41 41.21 - 450.45 219.45 89.5% 64.2%420.00 59.10 34.10 326.80 12.03 53.41 39.26 - 451.50 220.50 89.5% 63.9%430.00 61.10 35.20 333.70 8.13 53.41 37.31 - 452.55 221.55 89.5% 63.6%440.00 63.10 36.30 340.60 4.23 53.41 35.36 - 453.60 222.60 89.5% 63.3%450.00 65.10 37.40 347.50 0.33 53.41 33.41 - 454.65 223.65 89.5% 63.0%460.00 67.10 38.50 354.40 - 49.84 31.46 - 455.70 224.70 89.5% 62.7%470.00 69.10 39.60 361.30 - 45.94 29.51 - 456.75 225.75 89.5% 62.4%480.00 71.10 40.70 368.20 - 42.04 27.56 - 457.80 226.80 89.5% 62.1%490.00 73.10 41.80 375.10 - 38.14 25.61 - 458.85 227.85 89.5% 61.8%500.00 75.10 42.90 382.00 - 34.24 23.66 - 459.90 228.90 89.5% 61.5%510.00 77.10 44.00 388.90 - 30.34 21.71 - 460.95 229.95 89.5% 61.2%520.00 79.10 45.10 395.80 - 26.44 19.76 - 462.00 231.00 89.5% 61.0%530.00 81.10 46.20 402.70 - 22.54 17.81 - 463.05 232.05 89.5% 60.7%540.00 83.10 47.30 409.60 - 18.64 15.86 - 464.10 233.10 89.5% 60.4%550.00 85.10 48.40 416.50 - 14.74 13.91 - 465.15 234.15 89.5% 60.1%560.00 87.10 49.50 423.40 - 10.84 11.96 - 466.20 235.20 87.8% 59.9%570.00 89.10 50.60 430.30 - 10.50 7.69 - 468.50 237.50 75.8% 59.3%580.00 91.10 51.70 437.20 - 10.50 3.21 - 470.91 239.91 75.9% 58.7%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 243.60 31.0% 57.8%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 250.50 31.0% 56.2%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 257.40 31.0% 54.7%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 264.30 31.0% 53.3%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 271.20 31.0% 51.9%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 278.10 31.0% 50.6%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 285.00 31.0% 49.4%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 291.90 31.0% 48.2%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 298.80 31.0% 47.1%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 305.70 31.0% 46.1%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 312.60 31.0% 45.0%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 319.50 31.0% 44.1%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 326.40 31.0% 43.1%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 333.30 31.0% 42.2%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 340.20 31.0% 41.4%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 347.10 31.0% 40.6%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 354.00 31.0% 39.8%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 360.90 31.0% 39.0%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 367.80 31.0% 38.3%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 374.70 31.0% 37.6%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 381.60 31.0% 36.9%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 388.50 31.0% 36.2%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 395.40 31.0% 35.6%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 402.30 31.0% 35.0%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 409.20 31.0% 34.4%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 416.10 31.0% 33.8%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 422.35 41.0% 33.3%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 428.25 41.0% 32.9%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 434.15 41.0% 32.4%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 440.05 41.0% 32.0%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 445.95 41.0% 31.6%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 451.85 41.0% 31.2%


- 42 -

Lone Parent with 1 child under 11 and child care costs, Private Tenant




48.35 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%144.22 CTB disappears 89.5%450.85 WTC disappears/CTC reduced by pay 89.5%586.04 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 43 -

1.3a Lone Parent with 2 children under 11 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw No child care costs Child Benefit = £33.20 pw





100.00 - - 100.00 71.96 96.32 26.22 4.84 332.54 245.54 85.0% 81.5%105.00 - - 105.00 71.96 96.32 22.97 3.84 333.29 246.29 85.0% 81.2%110.00 - - 110.00 71.96 96.32 19.72 2.84 334.04 247.04 86.7% 81.0%115.00 - 0.55 114.45 71.96 96.32 16.83 1.95 334.71 247.71 86.6% 80.7%120.00 - 1.10 118.90 71.96 96.32 13.94 1.06 335.38 248.38 86.6% 80.5%125.00 0.10 1.65 123.25 71.23 96.32 11.58 0.33 335.92 248.92 95.5% 80.4%130.00 1.10 2.20 126.70 69.28 96.32 10.61 0.03 336.15 249.15 92.8% 80.3%135.00 2.10 2.75 130.15 67.33 96.32 9.63 - 336.64 249.64 89.5% 80.1%140.00 3.10 3.30 133.60 65.38 96.32 8.66 - 337.16 250.16 89.5% 80.0%145.00 4.10 3.85 137.05 63.43 96.32 7.68 - 337.69 250.69 89.5% 79.8%150.00 5.10 4.40 140.50 61.48 96.32 6.71 - 338.21 251.21 89.5% 79.6%155.00 6.10 4.95 143.95 59.53 96.32 5.73 - 338.74 251.74 89.5% 79.5%160.00 7.10 5.50 147.40 57.58 96.32 4.76 - 339.26 252.26 89.5% 79.3%165.00 8.10 6.05 150.85 55.63 96.32 3.78 - 339.79 252.79 89.5% 79.1%170.00 9.10 6.60 154.30 53.68 96.32 2.81 - 340.31 253.31 89.5% 79.0%175.00 10.10 7.15 157.75 51.73 96.32 1.83 - 340.84 253.84 89.5% 78.8%180.00 11.10 7.70 161.20 49.78 96.32 0.86 - 341.36 254.36 89.5% 78.6%185.00 12.10 8.25 164.65 47.83 96.32 - - 342.00 255.00 70.0% 78.4%190.00 13.10 8.80 168.10 45.88 96.32 - - 343.50 256.50 70.0% 78.0%195.00 14.10 9.35 171.55 43.93 96.32 - - 345.00 258.00 70.0% 77.5%200.00 15.10 9.90 175.00 41.98 96.32 - - 346.50 259.50 70.0% 77.1%210.00 17.10 11.00 181.90 38.08 96.32 - - 349.50 262.50 70.0% 76.2%220.00 19.10 12.10 188.80 34.18 96.32 - - 352.50 265.50 70.0% 75.3%230.00 21.10 13.20 195.70 30.28 96.32 - - 355.50 268.50 70.0% 74.5%240.00 23.10 14.30 202.60 26.38 96.32 - - 358.50 271.50 70.0% 73.7%250.00 25.10 15.40 209.50 22.48 96.32 - - 361.50 274.50 70.0% 72.9%260.00 27.10 16.50 216.40 18.58 96.32 - - 364.50 277.50 70.0% 72.1%270.00 29.10 17.60 223.30 14.68 96.32 - - 367.50 280.50 70.0% 71.3%280.00 31.10 18.70 230.20 10.78 96.32 - - 370.50 283.50 70.0% 70.6%290.00 33.10 19.80 237.10 6.88 96.32 - - 373.50 286.50 70.0% 69.8%300.00 35.10 20.90 244.00 2.98 96.32 - - 376.50 289.50 70.0% 69.1%310.00 37.10 22.00 250.90 - 95.40 - - 379.50 292.50 70.0% 68.4%320.00 39.10 23.10 257.80 - 91.50 - - 382.50 295.50 70.0% 67.7%330.00 41.10 24.20 264.70 - 87.60 - - 385.50 298.50 70.0% 67.0%340.00 43.10 25.30 271.60 - 83.70 - - 388.50 301.50 70.0% 66.3%350.00 45.10 26.40 278.50 - 79.80 - - 391.50 304.50 70.0% 65.7%360.00 47.10 27.50 285.40 - 75.90 - - 394.50 307.50 70.0% 65.0%370.00 49.10 28.60 292.30 - 72.00 - - 397.50 310.50 70.0% 64.4%380.00 51.10 29.70 299.20 - 68.10 - - 400.50 313.50 70.0% 63.8%390.00 53.10 30.80 306.10 - 64.20 - - 403.50 316.50 70.0% 63.2%400.00 55.10 31.90 313.00 - 60.30 - - 406.50 319.50 70.0% 62.6%


- 44 -

1.3a Lone Parent with 2 children under 11 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw No child care costs Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 - 56.40 - - 409.50 322.50 70.0% 62.0%420.00 59.10 34.10 326.80 - 52.50 - - 412.50 325.50 70.0% 61.4%430.00 61.10 35.20 333.70 - 48.60 - - 415.50 328.50 70.0% 60.9%440.00 63.10 36.30 340.60 - 44.70 - - 418.50 331.50 70.0% 60.3%450.00 65.10 37.40 347.50 - 40.80 - - 421.50 334.50 70.0% 59.8%460.00 67.10 38.50 354.40 - 36.90 - - 424.50 337.50 70.0% 59.3%470.00 69.10 39.60 361.30 - 33.00 - - 427.50 340.50 70.0% 58.7%480.00 71.10 40.70 368.20 - 29.10 - - 430.50 343.50 70.0% 58.2%490.00 73.10 41.80 375.10 - 25.20 - - 433.50 346.50 70.0% 57.7%500.00 75.10 42.90 382.00 - 21.30 - - 436.50 349.50 70.0% 57.2%510.00 77.10 44.00 388.90 - 17.40 - - 439.50 352.50 70.0% 56.7%520.00 79.10 45.10 395.80 - 13.50 - - 442.50 355.50 70.0% 56.3%530.00 81.10 46.20 402.70 - 10.50 - - 446.40 359.40 31.0% 55.7%540.00 83.10 47.30 409.60 - 10.50 - - 453.30 366.30 31.0% 54.6%550.00 85.10 48.40 416.50 - 10.50 - - 460.20 373.20 31.0% 53.6%560.00 87.10 49.50 423.40 - 10.50 - - 467.10 380.10 31.0% 52.6%570.00 89.10 50.60 430.30 - 10.50 - - 474.00 387.00 31.0% 51.7%580.00 91.10 51.70 437.20 - 10.50 - - 480.90 393.90 31.0% 50.8%590.00 93.10 52.80 444.10 - 10.50 - - 487.80 400.80 31.0% 49.9%600.00 95.10 53.90 451.00 - 10.50 - - 494.70 407.70 31.0% 49.1%610.00 97.10 55.00 457.90 - 10.50 - - 501.60 414.60 31.0% 48.2%620.00 99.10 56.10 464.80 - 10.50 - - 508.50 421.50 31.0% 47.5%630.00 101.10 57.20 471.70 - 10.50 - - 515.40 428.40 31.0% 46.7%640.00 103.10 58.30 478.60 - 10.50 - - 522.30 435.30 31.0% 45.9%650.00 105.10 59.40 485.50 - 10.50 - - 529.20 442.20 31.0% 45.2%660.00 107.10 60.50 492.40 - 10.50 - - 536.10 449.10 31.0% 44.5%670.00 109.10 61.60 499.30 - 10.50 - - 543.00 456.00 31.0% 43.9%680.00 111.10 62.70 506.20 - 10.50 - - 549.90 462.90 31.0% 43.2%690.00 113.10 63.80 513.10 - 10.50 - - 556.80 469.80 31.0% 42.6%700.00 115.10 64.90 520.00 - 10.50 - - 563.70 476.70 31.0% 42.0%710.00 117.10 66.00 526.90 - 10.50 - - 570.60 483.60 31.0% 41.4%720.00 119.10 67.10 533.80 - 10.50 - - 577.50 490.50 31.0% 40.8%730.00 121.10 68.20 540.70 - 10.50 - - 584.40 497.40 31.0% 40.2%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 504.30 31.0% 39.7%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 511.20 31.0% 39.1%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 518.10 31.0% 38.6%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 525.00 31.0% 38.1%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 531.90 31.0% 37.6%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 538.80 31.0% 37.1%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 545.70 31.0% 36.7%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 552.60 31.0% 36.2%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 559.50 31.0% 35.7%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 566.40 31.0% 35.3%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 573.30 31.0% 34.9%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 579.55 41.0% 34.5%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 585.45 41.0% 34.2%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 591.35 41.0% 33.8%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 597.25 41.0% 33.5%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 603.15 41.0% 33.2%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 609.05 41.0% 32.8%


- 45 -

Lone Parent with 2 children under 11 , LA Tenant








0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

160%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 46 -

1.3b Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £50.00 pw Child Benefit = £33.20 pw





100.00 - - 100.00 111.86 96.32 32.79 6.86 381.03 244.03 85.0% 82.0%105.00 - - 105.00 111.86 96.32 29.54 5.86 381.78 244.78 85.0% 81.7%110.00 - - 110.00 111.86 96.32 26.29 4.86 382.53 245.53 86.6% 81.5%115.00 - 0.55 114.45 111.86 96.32 23.40 3.97 383.19 246.19 86.6% 81.2%120.00 - 1.10 118.90 111.86 96.32 20.50 3.08 383.86 246.86 86.6% 81.0%125.00 0.10 1.65 123.25 111.13 96.32 18.15 2.35 384.41 247.41 95.5% 80.8%130.00 1.10 2.20 126.70 109.18 96.32 17.17 2.05 384.63 247.63 95.5% 80.8%135.00 2.10 2.75 130.15 107.23 96.32 16.20 1.75 384.86 247.86 95.5% 80.7%140.00 3.10 3.30 133.60 105.28 96.32 15.22 1.45 385.08 248.08 95.5% 80.6%145.00 4.10 3.85 137.05 103.33 96.32 14.25 1.15 385.31 248.31 95.5% 80.6%150.00 5.10 4.40 140.50 101.38 96.32 13.27 0.85 385.53 248.53 95.5% 80.5%155.00 6.10 4.95 143.95 99.43 96.32 12.30 0.55 385.76 248.76 95.5% 80.4%160.00 7.10 5.50 147.40 97.48 96.32 11.32 0.25 385.98 248.98 95.5% 80.3%165.00 8.10 6.05 150.85 95.53 96.32 10.35 - 386.25 249.25 89.5% 80.2%170.00 9.10 6.60 154.30 93.58 96.32 9.37 - 386.78 249.78 89.5% 80.1%175.00 10.10 7.15 157.75 91.63 96.32 8.40 - 387.30 250.30 89.5% 79.9%180.00 11.10 7.70 161.20 89.68 96.32 7.42 - 387.83 250.83 89.5% 79.7%185.00 12.10 8.25 164.65 87.73 96.32 6.45 - 388.35 251.35 89.5% 79.6%190.00 13.10 8.80 168.10 85.78 96.32 5.47 - 388.88 251.88 89.5% 79.4%195.00 14.10 9.35 171.55 83.83 96.32 4.50 - 389.40 252.40 89.5% 79.2%200.00 15.10 9.90 175.00 81.88 96.32 3.52 - 389.93 252.93 89.5% 79.1%210.00 17.10 11.00 181.90 77.98 96.32 1.57 - 390.98 253.98 89.5% 78.8%220.00 19.10 12.10 188.80 74.08 96.32 - - 392.40 255.40 70.0% 78.3%230.00 21.10 13.20 195.70 70.18 96.32 - - 395.40 258.40 70.0% 77.4%240.00 23.10 14.30 202.60 66.28 96.32 - - 398.40 261.40 70.0% 76.5%250.00 25.10 15.40 209.50 62.38 96.32 - - 401.40 264.40 70.0% 75.6%260.00 27.10 16.50 216.40 58.48 96.32 - - 404.40 267.40 70.0% 74.8%270.00 29.10 17.60 223.30 54.58 96.32 - - 407.40 270.40 70.0% 74.0%280.00 31.10 18.70 230.20 50.68 96.32 - - 410.40 273.40 70.0% 73.2%290.00 33.10 19.80 237.10 46.78 96.32 - - 413.40 276.40 70.0% 72.4%300.00 35.10 20.90 244.00 42.88 96.32 - - 416.40 279.40 70.0% 71.6%310.00 37.10 22.00 250.90 38.98 96.32 - - 419.40 282.40 70.0% 70.8%320.00 39.10 23.10 257.80 35.08 96.32 - - 422.40 285.40 70.0% 70.1%330.00 41.10 24.20 264.70 31.18 96.32 - - 425.40 288.40 70.0% 69.4%340.00 43.10 25.30 271.60 27.28 96.32 - - 428.40 291.40 70.0% 68.6%350.00 45.10 26.40 278.50 23.38 96.32 - - 431.40 294.40 70.0% 67.9%360.00 47.10 27.50 285.40 19.48 96.32 - - 434.40 297.40 70.0% 67.3%370.00 49.10 28.60 292.30 15.58 96.32 - - 437.40 300.40 70.0% 66.6%380.00 51.10 29.70 299.20 11.68 96.32 - - 440.40 303.40 70.0% 65.9%390.00 53.10 30.80 306.10 7.78 96.32 - - 443.40 306.40 70.0% 65.3%400.00 55.10 31.90 313.00 3.88 96.32 - - 446.40 309.40 70.0% 64.6%


- 47 -

1.3b Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £50.00 pw Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 - 96.30 - - 449.40 312.40 70.0% 64.0%420.00 59.10 34.10 326.80 - 92.40 - - 452.40 315.40 70.0% 63.4%430.00 61.10 35.20 333.70 - 88.50 - - 455.40 318.40 70.0% 62.8%440.00 63.10 36.30 340.60 - 84.60 - - 458.40 321.40 70.0% 62.2%450.00 65.10 37.40 347.50 - 80.70 - - 461.40 324.40 70.0% 61.7%460.00 67.10 38.50 354.40 - 76.80 - - 464.40 327.40 70.0% 61.1%470.00 69.10 39.60 361.30 - 72.90 - - 467.40 330.40 70.0% 60.5%480.00 71.10 40.70 368.20 - 69.00 - - 470.40 333.40 70.0% 60.0%490.00 73.10 41.80 375.10 - 65.10 - - 473.40 336.40 70.0% 59.5%500.00 75.10 42.90 382.00 - 61.20 - - 476.40 339.40 70.0% 58.9%510.00 77.10 44.00 388.90 - 57.30 - - 479.40 342.40 70.0% 58.4%520.00 79.10 45.10 395.80 - 53.40 - - 482.40 345.40 70.0% 57.9%530.00 81.10 46.20 402.70 - 49.50 - - 485.40 348.40 70.0% 57.4%540.00 83.10 47.30 409.60 - 45.60 - - 488.40 351.40 70.0% 56.9%550.00 85.10 48.40 416.50 - 41.70 - - 491.40 354.40 70.0% 56.4%560.00 87.10 49.50 423.40 - 37.80 - - 494.40 357.40 70.0% 56.0%570.00 89.10 50.60 430.30 - 33.90 - - 497.40 360.40 70.0% 55.5%580.00 91.10 51.70 437.20 - 30.00 - - 500.40 363.40 70.0% 55.0%590.00 93.10 52.80 444.10 - 26.10 - - 503.40 366.40 70.0% 54.6%600.00 95.10 53.90 451.00 - 22.20 - - 506.40 369.40 70.0% 54.1%610.00 97.10 55.00 457.90 - 18.30 - - 509.40 372.40 70.0% 53.7%620.00 99.10 56.10 464.80 - 14.40 - - 512.40 375.40 70.0% 53.3%630.00 101.10 57.20 471.70 - 10.50 - - 515.40 378.40 31.1% 52.9%640.00 103.10 58.30 478.60 - 10.50 - - 522.30 385.30 31.0% 51.9%650.00 105.10 59.40 485.50 - 10.50 - - 529.20 392.20 31.0% 51.0%660.00 107.10 60.50 492.40 - 10.50 - - 536.10 399.10 31.0% 50.1%670.00 109.10 61.60 499.30 - 10.50 - - 543.00 406.00 31.0% 49.3%680.00 111.10 62.70 506.20 - 10.50 - - 549.90 412.90 31.0% 48.4%690.00 113.10 63.80 513.10 - 10.50 - - 556.80 419.80 31.0% 47.6%700.00 115.10 64.90 520.00 - 10.50 - - 563.70 426.70 31.0% 46.9%710.00 117.10 66.00 526.90 - 10.50 - - 570.60 433.60 31.0% 46.1%720.00 119.10 67.10 533.80 - 10.50 - - 577.50 440.50 31.0% 45.4%730.00 121.10 68.20 540.70 - 10.50 - - 584.40 447.40 31.0% 44.7%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 454.30 31.0% 44.0%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 461.20 31.0% 43.4%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 468.10 31.0% 42.7%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 475.00 31.0% 42.1%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 481.90 31.0% 41.5%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 488.80 31.0% 40.9%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 495.70 31.0% 40.4%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 502.60 31.0% 39.8%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 509.50 31.0% 39.3%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 516.40 31.0% 38.7%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 523.30 31.0% 38.2%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 529.55 41.0% 37.8%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 535.45 41.0% 37.4%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 541.35 41.0% 36.9%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 547.25 41.0% 36.5%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 553.15 41.0% 36.2%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 559.05 41.0% 35.8%


- 48 -

Lone Parent with 2 children under 11 and child care costs, LA Tenant








0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 49 -

1.3c Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £100.00 pw Child Benefit = £33.20 pw





100.00 - - 100.00 151.75 96.32 39.36 8.88 429.51 242.51 85.0% 82.5%105.00 - - 105.00 151.75 96.32 36.11 7.88 430.26 243.26 85.0% 82.2%110.00 - - 110.00 151.75 96.32 32.86 6.88 431.01 244.01 86.6% 82.0%115.00 - 0.55 114.45 151.75 96.32 29.97 5.99 431.68 244.68 86.7% 81.7%120.00 - 1.10 118.90 151.75 96.32 27.08 5.10 432.35 245.35 86.7% 81.5%125.00 0.10 1.65 123.25 151.02 96.32 24.72 4.38 432.89 245.89 95.5% 81.3%130.00 1.10 2.20 126.70 149.07 96.32 23.74 4.08 433.11 246.11 95.5% 81.3%135.00 2.10 2.75 130.15 147.12 96.32 22.77 3.78 433.34 246.34 95.5% 81.2%140.00 3.10 3.30 133.60 145.17 96.32 21.79 3.48 433.56 246.56 95.5% 81.1%145.00 4.10 3.85 137.05 143.22 96.32 20.82 3.18 433.79 246.79 95.5% 81.0%150.00 5.10 4.40 140.50 141.27 96.32 19.84 2.88 434.01 247.01 95.5% 81.0%155.00 6.10 4.95 143.95 139.32 96.32 18.87 2.58 434.24 247.24 95.5% 80.9%160.00 7.10 5.50 147.40 137.37 96.32 17.89 2.28 434.46 247.46 95.5% 80.8%165.00 8.10 6.05 150.85 135.42 96.32 16.92 1.98 434.69 247.69 95.5% 80.8%170.00 9.10 6.60 154.30 133.47 96.32 15.94 1.68 434.91 247.91 95.5% 80.7%175.00 10.10 7.15 157.75 131.52 96.32 14.97 1.38 435.14 248.14 95.5% 80.6%180.00 11.10 7.70 161.20 129.57 96.32 13.99 1.08 435.36 248.36 95.5% 80.5%185.00 12.10 8.25 164.65 127.62 96.32 13.02 0.78 435.59 248.59 95.5% 80.5%190.00 13.10 8.80 168.10 125.67 96.32 12.04 0.48 435.81 248.81 95.5% 80.4%195.00 14.10 9.35 171.55 123.72 96.32 11.07 0.18 436.04 249.04 95.5% 80.3%200.00 15.10 9.90 175.00 121.77 96.32 10.09 - 436.39 249.39 89.5% 80.2%210.00 17.10 11.00 181.90 117.87 96.32 8.14 - 437.44 250.44 89.5% 79.9%220.00 19.10 12.10 188.80 113.97 96.32 6.19 - 438.49 251.49 89.5% 79.5%230.00 21.10 13.20 195.70 110.07 96.32 4.24 - 439.54 252.54 89.5% 79.2%240.00 23.10 14.30 202.60 106.17 96.32 2.29 - 440.59 253.59 89.5% 78.9%250.00 25.10 15.40 209.50 102.27 96.32 - - 441.29 254.29 70.0% 78.7%260.00 27.10 16.50 216.40 98.37 96.32 - - 444.29 257.29 70.0% 77.7%270.00 29.10 17.60 223.30 94.47 96.32 - - 447.29 260.29 70.0% 76.8%280.00 31.10 18.70 230.20 90.57 96.32 - - 450.29 263.29 70.0% 76.0%290.00 33.10 19.80 237.10 86.67 96.32 - - 453.29 266.29 70.0% 75.1%300.00 35.10 20.90 244.00 82.77 96.32 - - 456.29 269.29 70.0% 74.3%310.00 37.10 22.00 250.90 78.87 96.32 - - 459.29 272.29 70.0% 73.5%320.00 39.10 23.10 257.80 74.97 96.32 - - 462.29 275.29 70.0% 72.7%330.00 41.10 24.20 264.70 71.07 96.32 - - 465.29 278.29 70.0% 71.9%340.00 43.10 25.30 271.60 67.17 96.32 - - 468.29 281.29 70.0% 71.1%350.00 45.10 26.40 278.50 63.27 96.32 - - 471.29 284.29 70.0% 70.4%360.00 47.10 27.50 285.40 59.37 96.32 - - 474.29 287.29 70.0% 69.6%370.00 49.10 28.60 292.30 55.47 96.32 - - 477.29 290.29 70.0% 68.9%380.00 51.10 29.70 299.20 51.57 96.32 - - 480.29 293.29 70.0% 68.2%390.00 53.10 30.80 306.10 47.67 96.32 - - 483.29 296.29 70.0% 67.5%400.00 55.10 31.90 313.00 43.77 96.32 - - 486.29 299.29 70.0% 66.8%


- 50 -

1.3c Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £100.00 pw Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 39.87 96.32 - - 489.29 302.29 70.0% 66.2%420.00 59.10 34.10 326.80 35.97 96.32 - - 492.29 305.29 70.0% 65.5%430.00 61.10 35.20 333.70 32.07 96.32 - - 495.29 308.29 70.0% 64.9%440.00 63.10 36.30 340.60 28.17 96.32 - - 498.29 311.29 70.0% 64.3%450.00 65.10 37.40 347.50 24.27 96.32 - - 501.29 314.29 70.0% 63.6%460.00 67.10 38.50 354.40 20.37 96.32 - - 504.29 317.29 70.0% 63.0%470.00 69.10 39.60 361.30 16.47 96.32 - - 507.29 320.29 70.0% 62.4%480.00 71.10 40.70 368.20 12.57 96.32 - - 510.29 323.29 70.0% 61.9%490.00 73.10 41.80 375.10 8.67 96.32 - - 513.29 326.29 70.0% 61.3%500.00 75.10 42.90 382.00 4.77 96.32 - - 516.29 329.29 70.0% 60.7%510.00 77.10 44.00 388.90 0.87 96.32 - - 519.29 332.29 70.0% 60.2%520.00 79.10 45.10 395.80 - 93.29 - - 522.29 335.29 70.0% 59.7%530.00 81.10 46.20 402.70 - 89.39 - - 525.29 338.29 70.0% 59.1%540.00 83.10 47.30 409.60 - 85.49 - - 528.29 341.29 70.0% 58.6%550.00 85.10 48.40 416.50 - 81.59 - - 531.29 344.29 70.0% 58.1%560.00 87.10 49.50 423.40 - 77.69 - - 534.29 347.29 70.0% 57.6%570.00 89.10 50.60 430.30 - 73.79 - - 537.29 350.29 70.0% 57.1%580.00 91.10 51.70 437.20 - 69.89 - - 540.29 353.29 70.0% 56.6%590.00 93.10 52.80 444.10 - 65.99 - - 543.29 356.29 70.0% 56.1%600.00 95.10 53.90 451.00 - 62.09 - - 546.29 359.29 70.0% 55.7%610.00 97.10 55.00 457.90 - 58.19 - - 549.29 362.29 70.0% 55.2%620.00 99.10 56.10 464.80 - 54.29 - - 552.29 365.29 70.0% 54.8%630.00 101.10 57.20 471.70 - 50.39 - - 555.29 368.29 70.0% 54.3%640.00 103.10 58.30 478.60 - 46.49 - - 558.29 371.29 70.0% 53.9%650.00 105.10 59.40 485.50 - 42.59 - - 561.29 374.29 70.0% 53.4%660.00 107.10 60.50 492.40 - 38.69 - - 564.29 377.29 70.0% 53.0%670.00 109.10 61.60 499.30 - 34.79 - - 567.29 380.29 70.0% 52.6%680.00 111.10 62.70 506.20 - 30.89 - - 570.29 383.29 70.0% 52.2%690.00 113.10 63.80 513.10 - 26.99 - - 573.29 386.29 70.0% 51.8%700.00 115.10 64.90 520.00 - 23.09 - - 576.29 389.29 70.0% 51.4%710.00 117.10 66.00 526.90 - 19.19 - - 579.29 392.29 70.0% 51.0%720.00 119.10 67.10 533.80 - 15.29 - - 582.29 395.29 70.0% 50.6%730.00 121.10 68.20 540.70 - 11.39 - - 585.29 398.29 70.0% 50.2%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 404.30 31.0% 49.5%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 411.20 31.0% 48.6%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 418.10 31.0% 47.8%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 425.00 31.0% 47.1%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 431.90 31.0% 46.3%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 438.80 31.0% 45.6%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 445.70 31.0% 44.9%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 452.60 31.0% 44.2%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 459.50 31.0% 43.5%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 466.40 31.0% 42.9%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 473.30 31.0% 42.3%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 479.55 41.0% 41.7%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 485.45 41.0% 41.2%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 491.35 41.0% 40.7%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 497.25 41.0% 40.2%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 503.15 41.0% 39.8%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 509.05 41.0% 39.3%


- 51 -









0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

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100%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 52 -

1.3d Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £150.00 pw Child Benefit = £33.20 pw





100.00 - - 100.00 191.64 96.32 45.93 10.90 477.99 240.99 85.0% 83.0%105.00 - - 105.00 191.64 96.32 42.68 9.90 478.74 241.74 85.0% 82.7%110.00 - - 110.00 191.64 96.32 39.43 8.90 479.49 242.49 86.6% 82.5%115.00 - 0.55 114.45 191.64 96.32 36.54 8.01 480.16 243.16 86.7% 82.3%120.00 - 1.10 118.90 191.64 96.32 33.65 7.12 480.83 243.83 86.7% 82.0%125.00 0.10 1.65 123.25 190.91 96.32 31.29 6.40 481.37 244.37 95.5% 81.9%130.00 1.10 2.20 126.70 188.96 96.32 30.32 6.10 481.60 244.60 95.5% 81.8%135.00 2.10 2.75 130.15 187.01 96.32 29.34 5.80 481.82 244.82 95.5% 81.7%140.00 3.10 3.30 133.60 185.06 96.32 28.37 5.50 482.05 245.05 95.5% 81.6%145.00 4.10 3.85 137.05 183.11 96.32 27.39 5.20 482.27 245.27 95.5% 81.6%150.00 5.10 4.40 140.50 181.16 96.32 26.42 4.90 482.50 245.50 95.5% 81.5%155.00 6.10 4.95 143.95 179.21 96.32 25.44 4.60 482.72 245.72 95.5% 81.4%160.00 7.10 5.50 147.40 177.26 96.32 24.47 4.30 482.95 245.95 95.5% 81.3%165.00 8.10 6.05 150.85 175.31 96.32 23.49 4.00 483.17 246.17 95.5% 81.3%170.00 9.10 6.60 154.30 173.36 96.32 22.52 3.70 483.40 246.40 95.5% 81.2%175.00 10.10 7.15 157.75 171.41 96.32 21.54 3.40 483.62 246.62 95.5% 81.1%180.00 11.10 7.70 161.20 169.46 96.32 20.57 3.10 483.85 246.85 95.5% 81.0%185.00 12.10 8.25 164.65 167.51 96.32 19.59 2.80 484.07 247.07 95.5% 81.0%190.00 13.10 8.80 168.10 165.56 96.32 18.62 2.50 484.30 247.30 95.5% 80.9%195.00 14.10 9.35 171.55 163.61 96.32 17.64 2.20 484.52 247.52 95.5% 80.8%200.00 15.10 9.90 175.00 161.66 96.32 16.67 1.90 484.75 247.75 95.5% 80.7%210.00 17.10 11.00 181.90 157.76 96.32 14.72 1.30 485.20 248.20 95.5% 80.6%220.00 19.10 12.10 188.80 153.86 96.32 12.77 0.70 485.65 248.65 95.5% 80.4%230.00 21.10 13.20 195.70 149.96 96.32 10.82 0.10 486.10 249.10 95.5% 80.3%240.00 23.10 14.30 202.60 146.06 96.32 8.87 - 487.05 250.05 89.5% 80.0%250.00 25.10 15.40 209.50 142.16 96.32 6.92 - 488.10 251.10 89.5% 79.7%260.00 27.10 16.50 216.40 138.26 96.32 4.97 - 489.15 252.15 89.5% 79.3%270.00 29.10 17.60 223.30 134.36 96.32 3.02 - 490.20 253.20 89.5% 79.0%280.00 31.10 18.70 230.20 130.46 96.32 1.07 - 491.25 254.25 89.5% 78.7%290.00 33.10 19.80 237.10 126.56 96.32 - - 493.18 256.18 70.0% 78.1%300.00 35.10 20.90 244.00 122.66 96.32 - - 496.18 259.18 70.0% 77.2%310.00 37.10 22.00 250.90 118.76 96.32 - - 499.18 262.18 70.0% 76.3%320.00 39.10 23.10 257.80 114.86 96.32 - - 502.18 265.18 70.0% 75.4%330.00 41.10 24.20 264.70 110.96 96.32 - - 505.18 268.18 70.0% 74.6%340.00 43.10 25.30 271.60 107.06 96.32 - - 508.18 271.18 70.0% 73.8%350.00 45.10 26.40 278.50 103.16 96.32 - - 511.18 274.18 70.0% 73.0%360.00 47.10 27.50 285.40 99.26 96.32 - - 514.18 277.18 70.0% 72.2%370.00 49.10 28.60 292.30 95.36 96.32 - - 517.18 280.18 70.0% 71.4%380.00 51.10 29.70 299.20 91.46 96.32 - - 520.18 283.18 70.0% 70.6%390.00 53.10 30.80 306.10 87.56 96.32 - - 523.18 286.18 70.0% 69.9%400.00 55.10 31.90 313.00 83.66 96.32 - - 526.18 289.18 70.0% 69.2%


- 53 -

1.3d Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £150.00 pw Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 79.76 96.32 - - 529.18 292.18 70.0% 68.5%420.00 59.10 34.10 326.80 75.86 96.32 - - 532.18 295.18 70.0% 67.8%430.00 61.10 35.20 333.70 71.96 96.32 - - 535.18 298.18 70.0% 67.1%440.00 63.10 36.30 340.60 68.06 96.32 - - 538.18 301.18 70.0% 66.4%450.00 65.10 37.40 347.50 64.16 96.32 - - 541.18 304.18 70.0% 65.8%460.00 67.10 38.50 354.40 60.26 96.32 - - 544.18 307.18 70.0% 65.1%470.00 69.10 39.60 361.30 56.36 96.32 - - 547.18 310.18 70.0% 64.5%480.00 71.10 40.70 368.20 52.46 96.32 - - 550.18 313.18 70.0% 63.9%490.00 73.10 41.80 375.10 48.56 96.32 - - 553.18 316.18 70.0% 63.3%500.00 75.10 42.90 382.00 44.66 96.32 - - 556.18 319.18 70.0% 62.7%510.00 77.10 44.00 388.90 40.76 96.32 - - 559.18 322.18 70.0% 62.1%520.00 79.10 45.10 395.80 36.86 96.32 - - 562.18 325.18 70.0% 61.5%530.00 81.10 46.20 402.70 32.96 96.32 - - 565.18 328.18 70.0% 60.9%540.00 83.10 47.30 409.60 29.06 96.32 - - 568.18 331.18 70.0% 60.4%550.00 85.10 48.40 416.50 25.16 96.32 - - 571.18 334.18 70.0% 59.9%560.00 87.10 49.50 423.40 21.26 96.32 - - 574.18 337.18 70.0% 59.3%570.00 89.10 50.60 430.30 17.36 96.32 - - 577.18 340.18 70.0% 58.8%580.00 91.10 51.70 437.20 13.46 96.32 - - 580.18 343.18 70.0% 58.3%590.00 93.10 52.80 444.10 9.56 96.32 - - 583.18 346.18 70.0% 57.8%600.00 95.10 53.90 451.00 5.66 96.32 - - 586.18 349.18 70.0% 57.3%610.00 97.10 55.00 457.90 1.76 96.32 - - 589.18 352.18 70.0% 56.8%620.00 99.10 56.10 464.80 - 94.18 - - 592.18 355.18 70.0% 56.3%630.00 101.10 57.20 471.70 - 90.28 - - 595.18 358.18 70.0% 55.8%640.00 103.10 58.30 478.60 - 86.38 - - 598.18 361.18 70.0% 55.4%650.00 105.10 59.40 485.50 - 82.48 - - 601.18 364.18 70.0% 54.9%660.00 107.10 60.50 492.40 - 78.58 - - 604.18 367.18 70.0% 54.5%670.00 109.10 61.60 499.30 - 74.68 - - 607.18 370.18 70.0% 54.0%680.00 111.10 62.70 506.20 - 70.78 - - 610.18 373.18 70.0% 53.6%690.00 113.10 63.80 513.10 - 66.88 - - 613.18 376.18 70.0% 53.2%700.00 115.10 64.90 520.00 - 62.98 - - 616.18 379.18 70.0% 52.8%710.00 117.10 66.00 526.90 - 59.08 - - 619.18 382.18 70.0% 52.3%720.00 119.10 67.10 533.80 - 55.18 - - 622.18 385.18 70.0% 51.9%730.00 121.10 68.20 540.70 - 51.28 - - 625.18 388.18 70.0% 51.5%740.00 123.10 69.30 547.60 - 47.38 - - 628.18 391.18 70.0% 51.1%750.00 125.10 70.40 554.50 - 43.48 - - 631.18 394.18 70.0% 50.7%760.00 127.10 71.50 561.40 - 39.58 - - 634.18 397.18 70.0% 50.4%770.00 129.10 72.60 568.30 - 35.68 - - 637.18 400.18 70.0% 50.0%780.00 131.10 73.70 575.20 - 31.78 - - 640.18 403.18 70.0% 49.6%790.00 133.10 74.80 582.10 - 27.88 - - 643.18 406.18 70.0% 49.2%800.00 135.10 75.90 589.00 - 23.98 - - 646.18 409.18 70.0% 48.9%810.00 137.10 77.00 595.90 - 20.08 - - 649.18 412.18 70.0% 48.5%820.00 139.10 78.10 602.80 - 16.18 - - 652.18 415.18 70.0% 48.2%830.00 141.10 79.20 609.70 - 12.28 - - 655.18 418.18 70.0% 47.8%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 423.30 31.0% 47.3%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 429.55 41.0% 46.6%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 435.45 41.0% 45.9%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 441.35 41.0% 45.3%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 447.25 41.0% 44.7%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 453.15 41.0% 44.1%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 459.05 41.0% 43.6%


- 54 -









0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

160%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 55 -

1.3e Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £150.00 pw Child Benefit = £33.20 pw




171.90 9.48 6.81 155.61 187.53 96.32 12.45 0.60 485.72 248.72 95.5% 80.4%174.00 9.90 7.04 157.06 186.71 96.32 12.04 0.48 485.81 248.81 95.5% 80.4%175.00 10.10 7.15 157.75 186.32 96.32 11.85 0.42 485.86 248.86 95.5% 80.4%180.00 11.10 7.70 161.20 184.37 96.32 10.87 0.12 486.08 249.08 95.5% 80.3%185.00 12.10 8.25 164.65 182.42 96.32 9.90 - 486.49 249.49 89.5% 80.2%190.00 13.10 8.80 168.10 180.47 96.32 8.92 - 487.02 250.02 89.5% 80.0%195.00 14.10 9.35 171.55 178.52 96.32 7.95 - 487.54 250.54 89.5% 79.8%200.00 15.10 9.90 175.00 176.57 96.32 6.97 - 488.07 251.07 89.5% 79.7%210.00 17.10 11.00 181.90 172.67 96.32 5.02 - 489.12 252.12 89.5% 79.3%220.00 19.10 12.10 188.80 168.77 96.32 3.07 - 490.17 253.17 89.5% 79.0%230.00 21.10 13.20 195.70 164.87 96.32 1.12 - 491.22 254.22 89.5% 78.7%240.00 23.10 14.30 202.60 160.97 96.32 - - 493.09 256.09 70.0% 78.1%250.00 25.10 15.40 209.50 157.07 96.32 - - 496.09 259.09 70.0% 77.2%260.00 27.10 16.50 216.40 153.17 96.32 - - 499.09 262.09 70.0% 76.3%270.00 29.10 17.60 223.30 149.27 96.32 - - 502.09 265.09 70.0% 75.5%280.00 31.10 18.70 230.20 145.37 96.32 - - 505.09 268.09 70.0% 74.6%290.00 33.10 19.80 237.10 141.47 96.32 - - 508.09 271.09 70.0% 73.8%300.00 35.10 20.90 244.00 137.57 96.32 - - 511.09 274.09 70.0% 73.0%310.00 37.10 22.00 250.90 133.67 96.32 - - 514.09 277.09 70.0% 72.2%320.00 39.10 23.10 257.80 129.77 96.32 - - 517.09 280.09 70.0% 71.4%330.00 41.10 24.20 264.70 125.87 96.32 - - 520.09 283.09 70.0% 70.7%340.00 43.10 25.30 271.60 121.97 96.32 - - 523.09 286.09 70.0% 69.9%350.00 45.10 26.40 278.50 118.07 96.32 - - 526.09 289.09 70.0% 69.2%360.00 47.10 27.50 285.40 114.17 96.32 - - 529.09 292.09 70.0% 68.5%370.00 49.10 28.60 292.30 110.27 96.32 - - 532.09 295.09 70.0% 67.8%380.00 51.10 29.70 299.20 106.37 96.32 - - 535.09 298.09 70.0% 67.1%390.00 53.10 30.80 306.10 102.47 96.32 - - 538.09 301.09 70.0% 66.4%400.00 55.10 31.90 313.00 98.57 96.32 - - 541.09 304.09 70.0% 65.8%


- 56 -

1.3e Lone Parent with 2 children under 11 and child care costs LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £18.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £287.02 pw Child care costs £150.00 pw Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 94.67 96.32 - - 544.09 307.09 70.0% 65.1%420.00 59.10 34.10 326.80 90.77 96.32 - - 547.09 310.09 70.0% 64.5%430.00 61.10 35.20 333.70 86.87 96.32 - - 550.09 313.09 70.0% 63.9%440.00 63.10 36.30 340.60 82.97 96.32 - - 553.09 316.09 70.0% 63.3%450.00 65.10 37.40 347.50 79.07 96.32 - - 556.09 319.09 70.0% 62.7%460.00 67.10 38.50 354.40 75.17 96.32 - - 559.09 322.09 70.0% 62.1%470.00 69.10 39.60 361.30 71.27 96.32 - - 562.09 325.09 70.0% 61.5%480.00 71.10 40.70 368.20 67.37 96.32 - - 565.09 328.09 70.0% 61.0%490.00 73.10 41.80 375.10 63.47 96.32 - - 568.09 331.09 70.0% 60.4%500.00 75.10 42.90 382.00 59.57 96.32 - - 571.09 334.09 70.0% 59.9%510.00 77.10 44.00 388.90 55.67 96.32 - - 574.09 337.09 70.0% 59.3%520.00 79.10 45.10 395.80 51.77 96.32 - - 577.09 340.09 70.0% 58.8%530.00 81.10 46.20 402.70 47.87 96.32 - - 580.09 343.09 70.0% 58.3%540.00 83.10 47.30 409.60 43.97 96.32 - - 583.09 346.09 70.0% 57.8%550.00 85.10 48.40 416.50 40.07 96.32 - - 586.09 349.09 70.0% 57.3%560.00 87.10 49.50 423.40 36.17 96.32 - - 589.09 352.09 70.0% 56.8%570.00 89.10 50.60 430.30 32.27 96.32 - - 592.09 355.09 70.0% 56.3%580.00 91.10 51.70 437.20 28.37 96.32 - - 595.09 358.09 70.0% 55.9%590.00 93.10 52.80 444.10 24.47 96.32 - - 598.09 361.09 70.0% 55.4%600.00 95.10 53.90 451.00 20.57 96.32 - - 601.09 364.09 70.0% 54.9%610.00 97.10 55.00 457.90 16.67 96.32 - - 604.09 367.09 70.0% 54.5%620.00 99.10 56.10 464.80 12.77 96.32 - - 607.09 370.09 70.0% 54.0%630.00 101.10 57.20 471.70 8.87 96.32 - - 610.09 373.09 70.0% 53.6%640.00 103.10 58.30 478.60 4.97 96.32 - - 613.09 376.09 70.0% 53.2%650.00 105.10 59.40 485.50 1.07 96.32 - - 616.09 379.09 70.0% 52.8%660.00 107.10 60.50 492.40 - 93.49 - - 619.09 382.09 70.0% 52.3%670.00 109.10 61.60 499.30 - 89.59 - - 622.09 385.09 70.0% 51.9%680.00 111.10 62.70 506.20 - 85.69 - - 625.09 388.09 70.0% 51.5%690.00 113.10 63.80 513.10 - 81.79 - - 628.09 391.09 70.0% 51.1%700.00 115.10 64.90 520.00 - 77.89 - - 631.09 394.09 70.0% 50.8%710.00 117.10 66.00 526.90 - 73.99 - - 634.09 397.09 70.0% 50.4%720.00 119.10 67.10 533.80 - 70.09 - - 637.09 400.09 70.0% 50.0%730.00 121.10 68.20 540.70 - 66.19 - - 640.09 403.09 70.0% 49.6%740.00 123.10 69.30 547.60 - 62.29 - - 643.09 406.09 70.0% 49.3%750.00 125.10 70.40 554.50 - 58.39 - - 646.09 409.09 70.0% 48.9%760.00 127.10 71.50 561.40 - 54.49 - - 649.09 412.09 70.0% 48.5%770.00 129.10 72.60 568.30 - 50.59 - - 652.09 415.09 70.0% 48.2%780.00 131.10 73.70 575.20 - 46.69 - - 655.09 418.09 70.0% 47.8%790.00 133.10 74.80 582.10 - 42.79 - - 658.09 421.09 70.0% 47.5%800.00 135.10 75.90 589.00 - 38.89 - - 661.09 424.09 70.0% 47.2%810.00 137.10 77.00 595.90 - 34.99 - - 664.09 427.09 70.0% 46.8%820.00 139.10 78.10 602.80 - 31.09 - - 667.09 430.09 70.0% 46.5%830.00 141.10 79.20 609.70 - 27.19 - - 670.09 433.09 70.0% 46.2%840.00 143.10 80.30 616.60 - 23.29 - - 673.09 436.09 70.0% 45.9%850.00 146.35 80.80 622.85 - 19.39 - - 675.44 438.44 80.0% 45.6%860.00 150.35 80.90 628.75 - 15.49 - - 677.44 440.44 80.0% 45.4%870.00 154.35 81.00 634.65 - 11.59 - - 679.44 442.44 80.0% 45.2%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 447.25 41.0% 44.7%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 453.15 41.0% 44.1%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 459.05 41.0% 43.6%


- 57 -





49.61 Income reduces HB/CTB 85.0%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%181.76 CTB disappears 89.5%233.21 HB disappears 70.0%652.75 WTC disappears/CTC reduced by pay 70.0%843.75 Tax payable at 40% 82.5%844.00 NI Upper Earnings Limit (UEL) 80.0%958.90 CTC family element reduced by pay 47.7%




0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 58 -

1.3f Lone Parent with 2 children under 11 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £401.02 pw No child care costs Child Benefit = £33.20 pw





100.00 - - 100.00 71.96 96.32 140.22 4.84 446.54 245.54 85.0% 81.5%105.00 - - 105.00 71.96 96.32 136.97 3.84 447.29 246.29 85.0% 81.2%110.00 - - 110.00 71.96 96.32 133.72 2.84 448.04 247.04 86.7% 81.0%115.00 - 0.55 114.45 71.96 96.32 130.83 1.95 448.71 247.71 86.6% 80.7%120.00 - 1.10 118.90 71.96 96.32 127.94 1.06 449.38 248.38 86.6% 80.5%125.00 0.10 1.65 123.25 71.23 96.32 125.58 0.33 449.92 248.92 95.5% 80.4%130.00 1.10 2.20 126.70 69.28 96.32 124.61 0.03 450.15 249.15 92.8% 80.3%135.00 2.10 2.75 130.15 67.33 96.32 123.63 - 450.64 249.64 89.5% 80.1%140.00 3.10 3.30 133.60 65.38 96.32 122.66 - 451.16 250.16 89.5% 80.0%145.00 4.10 3.85 137.05 63.43 96.32 121.68 - 451.69 250.69 89.5% 79.8%150.00 5.10 4.40 140.50 61.48 96.32 120.71 - 452.21 251.21 89.5% 79.6%155.00 6.10 4.95 143.95 59.53 96.32 119.73 - 452.74 251.74 89.5% 79.5%160.00 7.10 5.50 147.40 57.58 96.32 118.76 - 453.26 252.26 89.5% 79.3%165.00 8.10 6.05 150.85 55.63 96.32 117.78 - 453.79 252.79 89.5% 79.1%170.00 9.10 6.60 154.30 53.68 96.32 116.81 - 454.31 253.31 89.5% 79.0%175.00 10.10 7.15 157.75 51.73 96.32 115.83 - 454.84 253.84 89.5% 78.8%180.00 11.10 7.70 161.20 49.78 96.32 114.86 - 455.36 254.36 89.5% 78.6%185.00 12.10 8.25 164.65 47.83 96.32 113.88 - 455.89 254.89 89.5% 78.5%190.00 13.10 8.80 168.10 45.88 96.32 112.91 - 456.41 255.41 89.5% 78.3%195.00 14.10 9.35 171.55 43.93 96.32 111.93 - 456.94 255.94 89.5% 78.2%200.00 15.10 9.90 175.00 41.98 96.32 110.96 - 457.46 256.46 89.5% 78.0%210.00 17.10 11.00 181.90 38.08 96.32 109.01 - 458.51 257.51 89.5% 77.7%220.00 19.10 12.10 188.80 34.18 96.32 107.06 - 459.56 258.56 89.5% 77.4%230.00 21.10 13.20 195.70 30.28 96.32 105.11 - 460.61 259.61 89.5% 77.0%240.00 23.10 14.30 202.60 26.38 96.32 103.16 - 461.66 260.66 89.5% 76.7%250.00 25.10 15.40 209.50 22.48 96.32 101.21 - 462.71 261.71 89.5% 76.4%260.00 27.10 16.50 216.40 18.58 96.32 99.26 - 463.76 262.76 89.5% 76.1%270.00 29.10 17.60 223.30 14.68 96.32 97.31 - 464.81 263.81 89.5% 75.8%280.00 31.10 18.70 230.20 10.78 96.32 95.36 - 465.86 264.86 89.5% 75.5%290.00 33.10 19.80 237.10 6.88 96.32 93.41 - 466.91 265.91 89.5% 75.2%300.00 35.10 20.90 244.00 2.98 96.32 91.46 - 467.96 266.96 89.5% 74.9%310.00 37.10 22.00 250.90 - 95.40 89.51 - 469.01 268.01 89.5% 74.6%320.00 39.10 23.10 257.80 - 91.50 87.56 - 470.06 269.06 89.5% 74.3%330.00 41.10 24.20 264.70 - 87.60 85.61 - 471.11 270.11 89.5% 74.1%340.00 43.10 25.30 271.60 - 83.70 83.66 - 472.16 271.16 89.5% 73.8%350.00 45.10 26.40 278.50 - 79.80 81.71 - 473.21 272.21 89.5% 73.5%360.00 47.10 27.50 285.40 - 75.90 79.76 - 474.26 273.26 89.5% 73.2%370.00 49.10 28.60 292.30 - 72.00 77.81 - 475.31 274.31 89.5% 72.9%380.00 51.10 29.70 299.20 - 68.10 75.86 - 476.36 275.36 89.5% 72.6%390.00 53.10 30.80 306.10 - 64.20 73.91 - 477.41 276.41 89.5% 72.4%400.00 55.10 31.90 313.00 - 60.30 71.96 - 478.46 277.46 89.5% 72.1%


- 59 -

1.3f Lone Parent with 2 children under 11 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £401.02 pw No child care costs Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 - 56.40 70.01 - 479.51 278.51 89.5% 71.8%420.00 59.10 34.10 326.80 - 52.50 68.06 - 480.56 279.56 89.5% 71.5%430.00 61.10 35.20 333.70 - 48.60 66.11 - 481.61 280.61 89.5% 71.3%440.00 63.10 36.30 340.60 - 44.70 64.16 - 482.66 281.66 89.5% 71.0%450.00 65.10 37.40 347.50 - 40.80 62.21 - 483.71 282.71 89.5% 70.8%460.00 67.10 38.50 354.40 - 36.90 60.26 - 484.76 283.76 89.5% 70.5%470.00 69.10 39.60 361.30 - 33.00 58.31 - 485.81 284.81 89.5% 70.2%480.00 71.10 40.70 368.20 - 29.10 56.36 - 486.86 285.86 89.5% 70.0%490.00 73.10 41.80 375.10 - 25.20 54.41 - 487.91 286.91 89.5% 69.7%500.00 75.10 42.90 382.00 - 21.30 52.46 - 488.96 287.96 89.5% 69.5%510.00 77.10 44.00 388.90 - 17.40 50.51 - 490.01 289.01 89.5% 69.2%520.00 79.10 45.10 395.80 - 13.50 48.56 - 491.06 290.06 89.5% 69.0%530.00 81.10 46.20 402.70 - 10.50 46.02 - 492.43 291.43 75.9% 68.6%540.00 83.10 47.30 409.60 - 10.50 41.54 - 494.84 293.84 75.9% 68.1%550.00 85.10 48.40 416.50 - 10.50 37.05 - 497.26 296.26 75.8% 67.5%560.00 87.10 49.50 423.40 - 10.50 32.57 - 499.67 298.67 75.8% 67.0%570.00 89.10 50.60 430.30 - 10.50 28.08 - 502.09 301.09 75.9% 66.4%580.00 91.10 51.70 437.20 - 10.50 23.60 - 504.50 303.50 75.8% 65.9%590.00 93.10 52.80 444.10 - 10.50 19.11 - 506.92 305.92 75.8% 65.4%600.00 95.10 53.90 451.00 - 10.50 14.63 - 509.33 308.33 75.9% 64.9%610.00 97.10 55.00 457.90 - 10.50 10.14 - 511.75 310.75 75.9% 64.4%620.00 99.10 56.10 464.80 - 10.50 5.66 - 514.16 313.16 75.8% 63.9%630.00 101.10 57.20 471.70 - 10.50 1.17 - 516.58 315.58 75.9% 63.4%640.00 103.10 58.30 478.60 - 10.50 - - 522.30 321.30 31.0% 62.3%650.00 105.10 59.40 485.50 - 10.50 - - 529.20 328.20 31.0% 60.9%660.00 107.10 60.50 492.40 - 10.50 - - 536.10 335.10 31.0% 59.7%670.00 109.10 61.60 499.30 - 10.50 - - 543.00 342.00 31.0% 58.5%680.00 111.10 62.70 506.20 - 10.50 - - 549.90 348.90 31.0% 57.3%690.00 113.10 63.80 513.10 - 10.50 - - 556.80 355.80 31.0% 56.2%700.00 115.10 64.90 520.00 - 10.50 - - 563.70 362.70 31.0% 55.1%710.00 117.10 66.00 526.90 - 10.50 - - 570.60 369.60 31.0% 54.1%720.00 119.10 67.10 533.80 - 10.50 - - 577.50 376.50 31.0% 53.1%730.00 121.10 68.20 540.70 - 10.50 - - 584.40 383.40 31.0% 52.2%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 390.30 31.0% 51.2%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 397.20 31.0% 50.4%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 404.10 31.0% 49.5%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 411.00 31.0% 48.7%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 417.90 31.0% 47.9%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 424.80 31.0% 47.1%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 431.70 31.0% 46.3%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 438.60 31.0% 45.6%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 445.50 31.0% 44.9%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 452.40 31.0% 44.2%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 459.30 31.0% 43.5%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 465.55 41.0% 43.0%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 471.45 41.0% 42.4%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 477.35 41.0% 41.9%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 483.25 41.0% 41.4%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 489.15 41.0% 40.9%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 495.05 41.0% 40.4%


- 60 -

Lone Parent with 2 children under 11 , Private Tenant








0

100

200

300

400

500

600

700

800

900

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


Mar

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- 61 -

1.3g Lone Parent with 2 children under 11 and child care costs Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £401.02 pw Child care costs £100.00 pw Child Benefit = £33.20 pw





100.00 - - 100.00 151.75 96.32 153.36 8.88 543.51 242.51 85.0% 82.5%105.00 - - 105.00 151.75 96.32 150.11 7.88 544.26 243.26 85.0% 82.2%110.00 - - 110.00 151.75 96.32 146.86 6.88 545.01 244.01 86.6% 82.0%115.00 - 0.55 114.45 151.75 96.32 143.97 5.99 545.68 244.68 86.7% 81.7%120.00 - 1.10 118.90 151.75 96.32 141.08 5.10 546.35 245.35 86.6% 81.5%125.00 0.10 1.65 123.25 151.02 96.32 138.72 4.38 546.89 245.89 95.5% 81.3%130.00 1.10 2.20 126.70 149.07 96.32 137.74 4.08 547.11 246.11 95.5% 81.3%135.00 2.10 2.75 130.15 147.12 96.32 136.77 3.78 547.34 246.34 95.5% 81.2%140.00 3.10 3.30 133.60 145.17 96.32 135.79 3.48 547.56 246.56 95.5% 81.1%145.00 4.10 3.85 137.05 143.22 96.32 134.82 3.18 547.79 246.79 95.5% 81.0%150.00 5.10 4.40 140.50 141.27 96.32 133.84 2.88 548.01 247.01 95.5% 81.0%155.00 6.10 4.95 143.95 139.32 96.32 132.87 2.58 548.24 247.24 95.5% 80.9%160.00 7.10 5.50 147.40 137.37 96.32 131.89 2.28 548.46 247.46 95.5% 80.8%165.00 8.10 6.05 150.85 135.42 96.32 130.92 1.98 548.69 247.69 95.5% 80.8%170.00 9.10 6.60 154.30 133.47 96.32 129.94 1.68 548.91 247.91 95.5% 80.7%175.00 10.10 7.15 157.75 131.52 96.32 128.97 1.38 549.14 248.14 95.5% 80.6%180.00 11.10 7.70 161.20 129.57 96.32 127.99 1.08 549.36 248.36 95.5% 80.5%185.00 12.10 8.25 164.65 127.62 96.32 127.02 0.78 549.59 248.59 95.5% 80.5%190.00 13.10 8.80 168.10 125.67 96.32 126.04 0.48 549.81 248.81 95.5% 80.4%195.00 14.10 9.35 171.55 123.72 96.32 125.07 0.18 550.04 249.04 95.5% 80.3%200.00 15.10 9.90 175.00 121.77 96.32 124.09 - 550.39 249.39 89.5% 80.2%210.00 17.10 11.00 181.90 117.87 96.32 122.14 - 551.44 250.44 89.5% 79.9%220.00 19.10 12.10 188.80 113.97 96.32 120.19 - 552.49 251.49 89.5% 79.5%230.00 21.10 13.20 195.70 110.07 96.32 118.24 - 553.54 252.54 89.5% 79.2%240.00 23.10 14.30 202.60 106.17 96.32 116.29 - 554.59 253.59 89.5% 78.9%250.00 25.10 15.40 209.50 102.27 96.32 114.34 - 555.64 254.64 89.5% 78.6%260.00 27.10 16.50 216.40 98.37 96.32 112.39 - 556.69 255.69 89.5% 78.2%270.00 29.10 17.60 223.30 94.47 96.32 110.44 - 557.74 256.74 89.5% 77.9%280.00 31.10 18.70 230.20 90.57 96.32 108.49 - 558.79 257.79 89.5% 77.6%290.00 33.10 19.80 237.10 86.67 96.32 106.54 - 559.84 258.84 89.5% 77.3%300.00 35.10 20.90 244.00 82.77 96.32 104.59 - 560.89 259.89 89.5% 77.0%310.00 37.10 22.00 250.90 78.87 96.32 102.64 - 561.94 260.94 89.5% 76.7%320.00 39.10 23.10 257.80 74.97 96.32 100.69 - 562.99 261.99 89.5% 76.3%330.00 41.10 24.20 264.70 71.07 96.32 98.74 - 564.04 263.04 89.5% 76.0%340.00 43.10 25.30 271.60 67.17 96.32 96.79 - 565.09 264.09 89.5% 75.7%350.00 45.10 26.40 278.50 63.27 96.32 94.84 - 566.14 265.14 89.5% 75.4%360.00 47.10 27.50 285.40 59.37 96.32 92.89 - 567.19 266.19 89.5% 75.1%370.00 49.10 28.60 292.30 55.47 96.32 90.94 - 568.24 267.24 89.5% 74.8%380.00 51.10 29.70 299.20 51.57 96.32 88.99 - 569.29 268.29 89.5% 74.6%390.00 53.10 30.80 306.10 47.67 96.32 87.04 - 570.34 269.34 89.5% 74.3%400.00 55.10 31.90 313.00 43.77 96.32 85.09 - 571.39 270.39 89.5% 74.0%


- 62 -

1.3g Lone Parent with 2 children under 11 and child care costs Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £18.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £401.02 pw Child care costs £100.00 pw Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 39.87 96.32 83.14 - 572.44 271.44 89.5% 73.7%420.00 59.10 34.10 326.80 35.97 96.32 81.19 - 573.49 272.49 89.5% 73.4%430.00 61.10 35.20 333.70 32.07 96.32 79.24 - 574.54 273.54 89.5% 73.1%440.00 63.10 36.30 340.60 28.17 96.32 77.29 - 575.59 274.59 89.5% 72.8%450.00 65.10 37.40 347.50 24.27 96.32 75.34 - 576.64 275.64 89.5% 72.6%460.00 67.10 38.50 354.40 20.37 96.32 73.39 - 577.69 276.69 89.5% 72.3%470.00 69.10 39.60 361.30 16.47 96.32 71.44 - 578.74 277.74 89.5% 72.0%480.00 71.10 40.70 368.20 12.57 96.32 69.49 - 579.79 278.79 89.5% 71.7%490.00 73.10 41.80 375.10 8.67 96.32 67.54 - 580.84 279.84 89.5% 71.5%500.00 75.10 42.90 382.00 4.77 96.32 65.59 - 581.89 280.89 89.5% 71.2%510.00 77.10 44.00 388.90 0.87 96.32 63.64 - 582.94 281.94 89.5% 70.9%520.00 79.10 45.10 395.80 - 93.29 61.69 - 583.99 282.99 89.5% 70.7%530.00 81.10 46.20 402.70 - 89.39 59.74 - 585.04 284.04 89.5% 70.4%540.00 83.10 47.30 409.60 - 85.49 57.79 - 586.09 285.09 89.5% 70.2%550.00 85.10 48.40 416.50 - 81.59 55.84 - 587.14 286.14 89.5% 69.9%560.00 87.10 49.50 423.40 - 77.69 53.89 - 588.19 287.19 89.5% 69.6%570.00 89.10 50.60 430.30 - 73.79 51.94 - 589.24 288.24 89.5% 69.4%580.00 91.10 51.70 437.20 - 69.89 49.99 - 590.29 289.29 89.5% 69.1%590.00 93.10 52.80 444.10 - 65.99 48.04 - 591.34 290.34 89.5% 68.9%600.00 95.10 53.90 451.00 - 62.09 46.09 - 592.39 291.39 89.5% 68.6%610.00 97.10 55.00 457.90 - 58.19 44.14 - 593.44 292.44 89.5% 68.4%620.00 99.10 56.10 464.80 - 54.29 42.19 - 594.49 293.49 89.5% 68.2%630.00 101.10 57.20 471.70 - 50.39 40.24 - 595.54 294.54 89.5% 67.9%640.00 103.10 58.30 478.60 - 46.49 38.29 - 596.59 295.59 89.5% 67.7%650.00 105.10 59.40 485.50 - 42.59 36.34 - 597.64 296.64 89.5% 67.4%660.00 107.10 60.50 492.40 - 38.69 34.39 - 598.69 297.69 89.5% 67.2%670.00 109.10 61.60 499.30 - 34.79 32.44 - 599.74 298.74 89.5% 67.0%680.00 111.10 62.70 506.20 - 30.89 30.49 - 600.79 299.79 89.5% 66.7%690.00 113.10 63.80 513.10 - 26.99 28.54 - 601.84 300.84 89.5% 66.5%700.00 115.10 64.90 520.00 - 23.09 26.59 - 602.89 301.89 89.5% 66.3%710.00 117.10 66.00 526.90 - 19.19 24.64 - 603.94 302.94 89.5% 66.0%720.00 119.10 67.10 533.80 - 15.29 22.69 - 604.99 303.99 89.5% 65.8%730.00 121.10 68.20 540.70 - 11.39 20.74 - 606.04 305.04 89.5% 65.6%740.00 123.10 69.30 547.60 - 10.50 16.84 - 608.14 307.14 75.9% 65.1%750.00 125.10 70.40 554.50 - 10.50 12.35 - 610.56 309.56 75.9% 64.6%760.00 127.10 71.50 561.40 - 10.50 7.87 - 612.97 311.97 75.9% 64.1%770.00 129.10 72.60 568.30 - 10.50 3.38 - 615.39 314.39 75.8% 63.6%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 317.90 31.0% 62.9%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 324.80 31.0% 61.6%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 331.70 31.0% 60.3%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 338.60 31.0% 59.1%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 345.50 31.0% 57.9%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 352.40 31.0% 56.8%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 359.30 31.0% 55.7%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 365.55 41.0% 54.7%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 371.45 41.0% 53.8%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 377.35 41.0% 53.0%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 383.25 41.0% 52.2%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 389.15 41.0% 51.4%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 395.05 41.0% 50.6%


- 63 -

Lone Parent with 2 children under 11 and child care costs, Private Tenant








0

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800

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

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pw CTB

HB

WTC

CTC

Take HomePayChB

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- 64 -

1.4a Couple with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £19.00 pwNet income on IS/JSA(IB): Before housing costs £177.95 pw




earnings tax NICs home pay Benefit Benefit costs costs Rate Ratio91.68 - - 91.68 - - 58.00 19.00 168.68 91.68 - 110.1%92.80 - - 92.80 - - 58.00 19.00 169.80 92.80 - 108.8%95.00 - - 95.00 - - 58.00 19.00 172.00 95.00 - 106.3%

100.00 - - 100.00 - - 58.00 19.00 177.00 100.00 - 101.0%105.00 - - 105.00 - - 58.00 19.00 182.00 105.00 - 96.1%110.00 - - 110.00 - - 58.00 19.00 187.00 110.00 11.0% 91.8%115.00 - 0.55 114.45 - - 55.73 18.30 188.48 111.48 86.7% 90.6%120.00 - 1.10 118.90 - - 52.83 17.41 189.14 112.14 86.7% 90.0%125.00 0.10 1.65 123.25 - - 50.00 16.54 189.80 112.80 89.6% 89.5%130.00 1.10 2.20 126.70 - - 47.76 15.85 190.31 113.31 89.6% 89.1%135.00 2.10 2.75 130.15 - - 45.52 15.16 190.83 113.83 89.7% 88.7%140.00 3.10 3.30 133.60 - - 43.28 14.47 191.35 114.35 89.7% 88.3%145.00 4.10 3.85 137.05 - - 41.03 13.78 191.87 114.87 89.6% 87.9%150.00 5.10 4.40 140.50 - - 38.79 13.09 192.38 115.38 89.7% 87.5%155.00 6.10 4.95 143.95 - - 36.55 12.40 192.90 115.90 89.7% 87.1%160.00 7.10 5.50 147.40 - - 34.31 11.71 193.42 116.42 89.7% 86.7%165.00 8.10 6.05 150.85 - - 32.06 11.02 193.94 116.94 89.7% 86.3%170.00 9.10 6.60 154.30 - - 29.82 10.33 194.45 117.45 89.7% 85.9%175.00 10.10 7.15 157.75 - - 27.58 9.64 194.97 117.97 89.7% 85.6%180.00 11.10 7.70 161.20 - - 25.34 8.95 195.49 118.49 89.6% 85.2%185.00 12.10 8.25 164.65 - - 23.09 8.26 196.01 119.01 89.7% 84.8%190.00 13.10 8.80 168.10 - - 20.85 7.57 196.52 119.52 89.7% 84.5%195.00 14.10 9.35 171.55 - - 18.61 6.88 197.04 120.04 89.6% 84.1%200.00 15.10 9.90 175.00 - - 16.37 6.19 197.56 120.56 89.7% 83.7%210.00 17.10 11.00 181.90 - - 11.88 4.81 198.59 121.59 89.7% 83.0%220.00 19.10 12.10 188.80 - - 7.39 3.43 199.63 122.63 89.7% 82.3%230.00 21.10 13.20 195.70 - - 2.91 2.05 200.66 123.66 89.7% 81.6%240.00 23.10 14.30 202.60 - - - 0.67 203.27 126.27 44.8% 79.9%250.00 25.10 15.40 209.50 - - - - 209.50 132.50 31.0% 76.2%260.00 27.10 16.50 216.40 - - - - 216.40 139.40 31.0% 72.4%270.00 29.10 17.60 223.30 - - - - 223.30 146.30 31.0% 69.0%280.00 31.10 18.70 230.20 - - - - 230.20 153.20 31.0% 65.9%290.00 33.10 19.80 237.10 - - - - 237.10 160.10 31.0% 63.1%300.00 35.10 20.90 244.00 - - - - 244.00 167.00 31.0% 60.4%310.00 37.10 22.00 250.90 - - - - 250.90 173.90 31.0% 58.0%320.00 39.10 23.10 257.80 - - - - 257.80 180.80 31.0% 55.8%330.00 41.10 24.20 264.70 - - - - 264.70 187.70 31.0% 53.8%340.00 43.10 25.30 271.60 - - - - 271.60 194.60 31.0% 51.9%350.00 45.10 26.40 278.50 - - - - 278.50 201.50 31.0% 50.1%360.00 47.10 27.50 285.40 - - - - 285.40 208.40 31.0% 48.4%370.00 49.10 28.60 292.30 - - - - 292.30 215.30 31.0% 46.9%380.00 51.10 29.70 299.20 - - - - 299.20 222.20 31.0% 45.4%390.00 53.10 30.80 306.10 - - - - 306.10 229.10 31.0% 44.1%400.00 55.10 31.90 313.00 - - - - 313.00 236.00 31.0% 42.8%


- 65 -

1.4a Couple with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £19.00 pwNet income on IS/JSA(IB): Before housing costs £177.95 pw




410.00 57.10 33.00 319.90 - - - - 319.90 242.90 31.0% 41.6%420.00 59.10 34.10 326.80 - - - - 326.80 249.80 31.0% 40.4%430.00 61.10 35.20 333.70 - - - - 333.70 256.70 31.0% 39.3%440.00 63.10 36.30 340.60 - - - - 340.60 263.60 31.0% 38.3%450.00 65.10 37.40 347.50 - - - - 347.50 270.50 31.0% 37.3%460.00 67.10 38.50 354.40 - - - - 354.40 277.40 31.0% 36.4%470.00 69.10 39.60 361.30 - - - - 361.30 284.30 31.0% 35.5%480.00 71.10 40.70 368.20 - - - - 368.20 291.20 31.0% 34.7%490.00 73.10 41.80 375.10 - - - - 375.10 298.10 31.0% 33.9%500.00 75.10 42.90 382.00 - - - - 382.00 305.00 31.0% 33.1%510.00 77.10 44.00 388.90 - - - - 388.90 311.90 31.0% 32.4%520.00 79.10 45.10 395.80 - - - - 395.80 318.80 31.0% 31.7%530.00 81.10 46.20 402.70 - - - - 402.70 325.70 31.0% 31.0%540.00 83.10 47.30 409.60 - - - - 409.60 332.60 31.0% 30.4%550.00 85.10 48.40 416.50 - - - - 416.50 339.50 31.0% 29.7%560.00 87.10 49.50 423.40 - - - - 423.40 346.40 31.0% 29.1%570.00 89.10 50.60 430.30 - - - - 430.30 353.30 31.0% 28.6%580.00 91.10 51.70 437.20 - - - - 437.20 360.20 31.0% 28.0%590.00 93.10 52.80 444.10 - - - - 444.10 367.10 31.0% 27.5%600.00 95.10 53.90 451.00 - - - - 451.00 374.00 31.0% 27.0%610.00 97.10 55.00 457.90 - - - - 457.90 380.90 31.0% 26.5%620.00 99.10 56.10 464.80 - - - - 464.80 387.80 31.0% 26.0%630.00 101.10 57.20 471.70 - - - - 471.70 394.70 31.0% 25.6%640.00 103.10 58.30 478.60 - - - - 478.60 401.60 31.0% 25.1%650.00 105.10 59.40 485.50 - - - - 485.50 408.50 31.0% 24.7%660.00 107.10 60.50 492.40 - - - - 492.40 415.40 31.0% 24.3%670.00 109.10 61.60 499.30 - - - - 499.30 422.30 31.0% 23.9%680.00 111.10 62.70 506.20 - - - - 506.20 429.20 31.0% 23.5%690.00 113.10 63.80 513.10 - - - - 513.10 436.10 31.0% 23.1%700.00 115.10 64.90 520.00 - - - - 520.00 443.00 31.0% 22.8%710.00 117.10 66.00 526.90 - - - - 526.90 449.90 31.0% 22.4%720.00 119.10 67.10 533.80 - - - - 533.80 456.80 31.0% 22.1%730.00 121.10 68.20 540.70 - - - - 540.70 463.70 31.0% 21.8%740.00 123.10 69.30 547.60 - - - - 547.60 470.60 31.0% 21.5%750.00 125.10 70.40 554.50 - - - - 554.50 477.50 31.0% 21.1%760.00 127.10 71.50 561.40 - - - - 561.40 484.40 31.0% 20.8%770.00 129.10 72.60 568.30 - - - - 568.30 491.30 31.0% 20.5%780.00 131.10 73.70 575.20 - - - - 575.20 498.20 31.0% 20.3%790.00 133.10 74.80 582.10 - - - - 582.10 505.10 31.0% 20.0%800.00 135.10 75.90 589.00 - - - - 589.00 512.00 31.0% 19.7%810.00 137.10 77.00 595.90 - - - - 595.90 518.90 31.0% 19.5%820.00 139.10 78.10 602.80 - - - - 602.80 525.80 31.0% 19.2%830.00 141.10 79.20 609.70 - - - - 609.70 532.70 31.0% 19.0%840.00 143.10 80.30 616.60 - - - - 616.60 539.60 31.0% 18.7%850.00 146.35 80.80 622.85 - - - - 622.85 545.85 41.0% 18.5%860.00 150.35 80.90 628.75 - - - - 628.75 551.75 41.0% 18.3%870.00 154.35 81.00 634.65 - - - - 634.65 557.65 41.0% 18.1%880.00 158.35 81.10 640.55 - - - - 640.55 563.55 41.0% 17.9%890.00 162.35 81.20 646.45 - - - - 646.45 569.45 41.0% 17.7%900.00 166.35 81.30 652.35 - - - - 652.35 575.35 41.0% 17.5%


- 66 -

Couple with no children , LA Tenant




110.00 NI becomes payable 11.0%111.08 Income reduces HB/CTB 86.7%124.52 Tax payable at 20% 89.6%235.38 HB disappears 44.8%244.78 CTB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%



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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

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Net

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pw CTB

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WTC

CTC

Take HomePayChB

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- 67 -

1.4b Couple with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £19.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £177.95 pw




171.90 9.48 6.81 155.61 67.85 - - - 223.46 146.46 70.0% 68.9%174.00 9.90 7.04 157.06 67.03 - - - 224.09 147.09 70.0% 68.6%175.00 10.10 7.15 157.75 66.64 - - - 224.39 147.39 70.0% 68.5%180.00 11.10 7.70 161.20 64.69 - - - 225.89 148.89 70.0% 67.8%185.00 12.10 8.25 164.65 62.74 - - - 227.39 150.39 70.0% 67.1%190.00 13.10 8.80 168.10 60.79 - - - 228.89 151.89 70.0% 66.5%195.00 14.10 9.35 171.55 58.84 - - - 230.39 153.39 70.0% 65.8%200.00 15.10 9.90 175.00 56.89 - - - 231.89 154.89 70.0% 65.2%210.00 17.10 11.00 181.90 52.99 - - - 234.89 157.89 70.0% 63.9%220.00 19.10 12.10 188.80 49.09 - - - 237.89 160.89 70.0% 62.7%230.00 21.10 13.20 195.70 45.19 - - - 240.89 163.89 70.0% 61.6%240.00 23.10 14.30 202.60 41.29 - - - 243.89 166.89 70.0% 60.5%250.00 25.10 15.40 209.50 37.39 - - - 246.89 169.89 70.0% 59.4%260.00 27.10 16.50 216.40 33.49 - - - 249.89 172.89 70.0% 58.4%270.00 29.10 17.60 223.30 29.59 - - - 252.89 175.89 70.0% 57.4%280.00 31.10 18.70 230.20 25.69 - - - 255.89 178.89 70.0% 56.4%290.00 33.10 19.80 237.10 21.79 - - - 258.89 181.89 70.0% 55.5%300.00 35.10 20.90 244.00 17.89 - - - 261.89 184.89 70.0% 54.6%310.00 37.10 22.00 250.90 13.99 - - - 264.89 187.89 70.0% 53.7%320.00 39.10 23.10 257.80 10.09 - - - 267.89 190.89 70.0% 52.9%330.00 41.10 24.20 264.70 6.19 - - - 270.89 193.89 70.0% 52.1%340.00 43.10 25.30 271.60 2.29 - - - 273.89 196.89 70.0% 51.3%350.00 45.10 26.40 278.50 - - - - 278.50 201.50 31.0% 50.1%360.00 47.10 27.50 285.40 - - - - 285.40 208.40 31.0% 48.4%370.00 49.10 28.60 292.30 - - - - 292.30 215.30 31.0% 46.9%380.00 51.10 29.70 299.20 - - - - 299.20 222.20 31.0% 45.4%390.00 53.10 30.80 306.10 - - - - 306.10 229.10 31.0% 44.1%400.00 55.10 31.90 313.00 - - - - 313.00 236.00 31.0% 42.8%


- 68 -

1.4b Couple with no children LA TenantTax threshold £124.52 pw Rent £58.00 pw Council tax £19.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £177.95 pw




410.00 57.10 33.00 319.90 - - - - 319.90 242.90 31.0% 41.6%420.00 59.10 34.10 326.80 - - - - 326.80 249.80 31.0% 40.4%430.00 61.10 35.20 333.70 - - - - 333.70 256.70 31.0% 39.3%440.00 63.10 36.30 340.60 - - - - 340.60 263.60 31.0% 38.3%450.00 65.10 37.40 347.50 - - - - 347.50 270.50 31.0% 37.3%460.00 67.10 38.50 354.40 - - - - 354.40 277.40 31.0% 36.4%470.00 69.10 39.60 361.30 - - - - 361.30 284.30 31.0% 35.5%480.00 71.10 40.70 368.20 - - - - 368.20 291.20 31.0% 34.7%490.00 73.10 41.80 375.10 - - - - 375.10 298.10 31.0% 33.9%500.00 75.10 42.90 382.00 - - - - 382.00 305.00 31.0% 33.1%510.00 77.10 44.00 388.90 - - - - 388.90 311.90 31.0% 32.4%520.00 79.10 45.10 395.80 - - - - 395.80 318.80 31.0% 31.7%530.00 81.10 46.20 402.70 - - - - 402.70 325.70 31.0% 31.0%540.00 83.10 47.30 409.60 - - - - 409.60 332.60 31.0% 30.4%550.00 85.10 48.40 416.50 - - - - 416.50 339.50 31.0% 29.7%560.00 87.10 49.50 423.40 - - - - 423.40 346.40 31.0% 29.1%570.00 89.10 50.60 430.30 - - - - 430.30 353.30 31.0% 28.6%580.00 91.10 51.70 437.20 - - - - 437.20 360.20 31.0% 28.0%590.00 93.10 52.80 444.10 - - - - 444.10 367.10 31.0% 27.5%600.00 95.10 53.90 451.00 - - - - 451.00 374.00 31.0% 27.0%610.00 97.10 55.00 457.90 - - - - 457.90 380.90 31.0% 26.5%620.00 99.10 56.10 464.80 - - - - 464.80 387.80 31.0% 26.0%630.00 101.10 57.20 471.70 - - - - 471.70 394.70 31.0% 25.6%640.00 103.10 58.30 478.60 - - - - 478.60 401.60 31.0% 25.1%650.00 105.10 59.40 485.50 - - - - 485.50 408.50 31.0% 24.7%660.00 107.10 60.50 492.40 - - - - 492.40 415.40 31.0% 24.3%670.00 109.10 61.60 499.30 - - - - 499.30 422.30 31.0% 23.9%680.00 111.10 62.70 506.20 - - - - 506.20 429.20 31.0% 23.5%690.00 113.10 63.80 513.10 - - - - 513.10 436.10 31.0% 23.1%700.00 115.10 64.90 520.00 - - - - 520.00 443.00 31.0% 22.8%710.00 117.10 66.00 526.90 - - - - 526.90 449.90 31.0% 22.4%720.00 119.10 67.10 533.80 - - - - 533.80 456.80 31.0% 22.1%730.00 121.10 68.20 540.70 - - - - 540.70 463.70 31.0% 21.8%740.00 123.10 69.30 547.60 - - - - 547.60 470.60 31.0% 21.5%750.00 125.10 70.40 554.50 - - - - 554.50 477.50 31.0% 21.1%760.00 127.10 71.50 561.40 - - - - 561.40 484.40 31.0% 20.8%770.00 129.10 72.60 568.30 - - - - 568.30 491.30 31.0% 20.5%780.00 131.10 73.70 575.20 - - - - 575.20 498.20 31.0% 20.3%790.00 133.10 74.80 582.10 - - - - 582.10 505.10 31.0% 20.0%800.00 135.10 75.90 589.00 - - - - 589.00 512.00 31.0% 19.7%810.00 137.10 77.00 595.90 - - - - 595.90 518.90 31.0% 19.5%820.00 139.10 78.10 602.80 - - - - 602.80 525.80 31.0% 19.2%830.00 141.10 79.20 609.70 - - - - 609.70 532.70 31.0% 19.0%840.00 143.10 80.30 616.60 - - - - 616.60 539.60 31.0% 18.7%850.00 146.35 80.80 622.85 - - - - 622.85 545.85 41.0% 18.5%860.00 150.35 80.90 628.75 - - - - 628.75 551.75 41.0% 18.3%870.00 154.35 81.00 634.65 - - - - 634.65 557.65 41.0% 18.1%880.00 158.35 81.10 640.55 - - - - 640.55 563.55 41.0% 17.9%890.00 162.35 81.20 646.45 - - - - 646.45 569.45 41.0% 17.7%900.00 166.35 81.30 652.35 - - - - 652.35 575.35 41.0% 17.5%


- 69 -





40.94 Income reduces HB/CTB 85.0%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%147.89 HB disappears 76.0%169.52 CTB disappears 70.0%344.60 WTC disappears/CTC reduced by pay 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%



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140%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 70 -

1.4c Couple with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £19.00 pwNet income on IS/JSA(IB): Before housing costs £249.95 pw




earnings tax NICs home pay Benefit Benefit costs costs Rate Ratio91.68 - - 91.68 - - 130.00 19.00 240.68 91.68 - 110.1%92.80 - - 92.80 - - 130.00 19.00 241.80 92.80 - 108.8%95.00 - - 95.00 - - 130.00 19.00 244.00 95.00 - 106.3%

100.00 - - 100.00 - - 130.00 19.00 249.00 100.00 - 101.0%105.00 - - 105.00 - - 130.00 19.00 254.00 105.00 - 96.1%110.00 - - 110.00 - - 130.00 19.00 259.00 110.00 11.0% 91.8%115.00 - 0.55 114.45 - - 127.73 18.30 260.48 111.48 86.7% 90.6%120.00 - 1.10 118.90 - - 124.83 17.41 261.14 112.14 86.7% 90.0%125.00 0.10 1.65 123.25 - - 122.00 16.54 261.80 112.80 89.7% 89.5%130.00 1.10 2.20 126.70 - - 119.76 15.85 262.31 113.31 89.7% 89.1%135.00 2.10 2.75 130.15 - - 117.52 15.16 262.83 113.83 89.7% 88.7%140.00 3.10 3.30 133.60 - - 115.28 14.47 263.35 114.35 89.7% 88.3%145.00 4.10 3.85 137.05 - - 113.03 13.78 263.87 114.87 89.7% 87.9%150.00 5.10 4.40 140.50 - - 110.79 13.09 264.38 115.38 89.7% 87.5%155.00 6.10 4.95 143.95 - - 108.55 12.40 264.90 115.90 89.7% 87.1%160.00 7.10 5.50 147.40 - - 106.31 11.71 265.42 116.42 89.7% 86.7%165.00 8.10 6.05 150.85 - - 104.06 11.02 265.94 116.94 89.6% 86.3%170.00 9.10 6.60 154.30 - - 101.82 10.33 266.45 117.45 89.7% 85.9%175.00 10.10 7.15 157.75 - - 99.58 9.64 266.97 117.97 89.7% 85.6%180.00 11.10 7.70 161.20 - - 97.34 8.95 267.49 118.49 89.7% 85.2%185.00 12.10 8.25 164.65 - - 95.09 8.26 268.01 119.01 89.7% 84.8%190.00 13.10 8.80 168.10 - - 92.85 7.57 268.52 119.52 89.7% 84.5%195.00 14.10 9.35 171.55 - - 90.61 6.88 269.04 120.04 89.7% 84.1%200.00 15.10 9.90 175.00 - - 88.37 6.19 269.56 120.56 89.7% 83.7%210.00 17.10 11.00 181.90 - - 83.88 4.81 270.59 121.59 89.7% 83.0%220.00 19.10 12.10 188.80 - - 79.40 3.43 271.63 122.63 89.7% 82.3%230.00 21.10 13.20 195.70 - - 74.91 2.05 272.66 123.66 89.7% 81.6%240.00 23.10 14.30 202.60 - - 70.43 0.67 273.70 124.70 89.7% 81.0%250.00 25.10 15.40 209.50 - - 65.94 - 275.44 126.44 75.9% 79.8%260.00 27.10 16.50 216.40 - - 61.46 - 277.86 128.86 75.9% 78.3%270.00 29.10 17.60 223.30 - - 56.97 - 280.27 131.27 75.8% 76.9%280.00 31.10 18.70 230.20 - - 52.49 - 282.69 133.69 75.9% 75.5%290.00 33.10 19.80 237.10 - - 48.00 - 285.10 136.10 75.8% 74.2%300.00 35.10 20.90 244.00 - - 43.52 - 287.52 138.52 75.8% 72.9%310.00 37.10 22.00 250.90 - - 39.03 - 289.93 140.93 75.9% 71.6%320.00 39.10 23.10 257.80 - - 34.55 - 292.35 143.35 75.8% 70.4%330.00 41.10 24.20 264.70 - - 30.06 - 294.76 145.76 75.9% 69.3%340.00 43.10 25.30 271.60 - - 25.58 - 297.18 148.18 75.9% 68.1%350.00 45.10 26.40 278.50 - - 21.09 - 299.59 150.59 75.8% 67.0%360.00 47.10 27.50 285.40 - - 16.61 - 302.01 153.01 75.9% 66.0%370.00 49.10 28.60 292.30 - - 12.12 - 304.42 155.42 75.8% 65.0%380.00 51.10 29.70 299.20 - - 7.63 - 306.84 157.84 75.9% 64.0%390.00 53.10 30.80 306.10 - - 3.15 - 309.25 160.25 75.8% 63.0%400.00 55.10 31.90 313.00 - - - - 313.00 164.00 31.0% 61.6%


- 71 -

1.4c Couple with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £19.00 pwNet income on IS/JSA(IB): Before housing costs £249.95 pw




410.00 57.10 33.00 319.90 - - - - 319.90 170.90 31.0% 59.1%420.00 59.10 34.10 326.80 - - - - 326.80 177.80 31.0% 56.8%430.00 61.10 35.20 333.70 - - - - 333.70 184.70 31.0% 54.7%440.00 63.10 36.30 340.60 - - - - 340.60 191.60 31.0% 52.7%450.00 65.10 37.40 347.50 - - - - 347.50 198.50 31.0% 50.9%460.00 67.10 38.50 354.40 - - - - 354.40 205.40 31.0% 49.1%470.00 69.10 39.60 361.30 - - - - 361.30 212.30 31.0% 47.5%480.00 71.10 40.70 368.20 - - - - 368.20 219.20 31.0% 46.1%490.00 73.10 41.80 375.10 - - - - 375.10 226.10 31.0% 44.6%500.00 75.10 42.90 382.00 - - - - 382.00 233.00 31.0% 43.3%510.00 77.10 44.00 388.90 - - - - 388.90 239.90 31.0% 42.1%520.00 79.10 45.10 395.80 - - - - 395.80 246.80 31.0% 40.9%530.00 81.10 46.20 402.70 - - - - 402.70 253.70 31.0% 39.8%540.00 83.10 47.30 409.60 - - - - 409.60 260.60 31.0% 38.7%550.00 85.10 48.40 416.50 - - - - 416.50 267.50 31.0% 37.7%560.00 87.10 49.50 423.40 - - - - 423.40 274.40 31.0% 36.8%570.00 89.10 50.60 430.30 - - - - 430.30 281.30 31.0% 35.9%580.00 91.10 51.70 437.20 - - - - 437.20 288.20 31.0% 35.0%590.00 93.10 52.80 444.10 - - - - 444.10 295.10 31.0% 34.2%600.00 95.10 53.90 451.00 - - - - 451.00 302.00 31.0% 33.4%610.00 97.10 55.00 457.90 - - - - 457.90 308.90 31.0% 32.7%620.00 99.10 56.10 464.80 - - - - 464.80 315.80 31.0% 32.0%630.00 101.10 57.20 471.70 - - - - 471.70 322.70 31.0% 31.3%640.00 103.10 58.30 478.60 - - - - 478.60 329.60 31.0% 30.6%650.00 105.10 59.40 485.50 - - - - 485.50 336.50 31.0% 30.0%660.00 107.10 60.50 492.40 - - - - 492.40 343.40 31.0% 29.4%670.00 109.10 61.60 499.30 - - - - 499.30 350.30 31.0% 28.8%680.00 111.10 62.70 506.20 - - - - 506.20 357.20 31.0% 28.3%690.00 113.10 63.80 513.10 - - - - 513.10 364.10 31.0% 27.7%700.00 115.10 64.90 520.00 - - - - 520.00 371.00 31.0% 27.2%710.00 117.10 66.00 526.90 - - - - 526.90 377.90 31.0% 26.7%720.00 119.10 67.10 533.80 - - - - 533.80 384.80 31.0% 26.2%730.00 121.10 68.20 540.70 - - - - 540.70 391.70 31.0% 25.8%740.00 123.10 69.30 547.60 - - - - 547.60 398.60 31.0% 25.3%750.00 125.10 70.40 554.50 - - - - 554.50 405.50 31.0% 24.9%760.00 127.10 71.50 561.40 - - - - 561.40 412.40 31.0% 24.5%770.00 129.10 72.60 568.30 - - - - 568.30 419.30 31.0% 24.1%780.00 131.10 73.70 575.20 - - - - 575.20 426.20 31.0% 23.7%790.00 133.10 74.80 582.10 - - - - 582.10 433.10 31.0% 23.3%800.00 135.10 75.90 589.00 - - - - 589.00 440.00 31.0% 22.9%810.00 137.10 77.00 595.90 - - - - 595.90 446.90 31.0% 22.6%820.00 139.10 78.10 602.80 - - - - 602.80 453.80 31.0% 22.2%830.00 141.10 79.20 609.70 - - - - 609.70 460.70 31.0% 21.9%840.00 143.10 80.30 616.60 - - - - 616.60 467.60 31.0% 21.6%850.00 146.35 80.80 622.85 - - - - 622.85 473.85 41.0% 21.3%860.00 150.35 80.90 628.75 - - - - 628.75 479.75 41.0% 21.0%870.00 154.35 81.00 634.65 - - - - 634.65 485.65 41.0% 20.8%880.00 158.35 81.10 640.55 - - - - 640.55 491.55 41.0% 20.5%890.00 162.35 81.20 646.45 - - - - 646.45 497.45 41.0% 20.3%900.00 166.35 81.30 652.35 - - - - 652.35 503.35 41.0% 20.1%


- 72 -

Couple with no children , Private Tenant




110.00 NI becomes payable 11.0%111.08 Income reduces HB/CTB 86.6%124.52 Tax payable at 20% 89.7%244.78 CTB disappears 75.9%395.91 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%



0

100

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600

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

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(Bef

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pw CTB

HB

WTC

CTC

Take HomePayChB

0%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 73 -

1.4d Couple with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £19.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £249.95 pw




171.90 9.48 6.81 155.61 67.85 - 67.82 - 291.28 142.28 89.5% 71.0%174.00 9.90 7.04 157.06 67.03 - 67.41 - 291.50 142.50 89.5% 70.8%175.00 10.10 7.15 157.75 66.64 - 67.21 - 291.61 142.61 89.5% 70.8%180.00 11.10 7.70 161.20 64.69 - 66.24 - 292.13 143.13 89.5% 70.5%185.00 12.10 8.25 164.65 62.74 - 65.26 - 292.66 143.66 89.5% 70.3%190.00 13.10 8.80 168.10 60.79 - 64.29 - 293.18 144.18 89.5% 70.0%195.00 14.10 9.35 171.55 58.84 - 63.31 - 293.71 144.71 89.5% 69.8%200.00 15.10 9.90 175.00 56.89 - 62.34 - 294.23 145.23 89.5% 69.5%210.00 17.10 11.00 181.90 52.99 - 60.39 - 295.28 146.28 89.5% 69.0%220.00 19.10 12.10 188.80 49.09 - 58.44 - 296.33 147.33 89.5% 68.5%230.00 21.10 13.20 195.70 45.19 - 56.49 - 297.38 148.38 89.5% 68.0%240.00 23.10 14.30 202.60 41.29 - 54.54 - 298.43 149.43 89.5% 67.6%250.00 25.10 15.40 209.50 37.39 - 52.59 - 299.48 150.48 89.5% 67.1%260.00 27.10 16.50 216.40 33.49 - 50.64 - 300.53 151.53 89.5% 66.6%270.00 29.10 17.60 223.30 29.59 - 48.69 - 301.58 152.58 89.5% 66.2%280.00 31.10 18.70 230.20 25.69 - 46.74 - 302.63 153.63 89.5% 65.7%290.00 33.10 19.80 237.10 21.79 - 44.79 - 303.68 154.68 89.5% 65.3%300.00 35.10 20.90 244.00 17.89 - 42.84 - 304.73 155.73 89.5% 64.8%310.00 37.10 22.00 250.90 13.99 - 40.89 - 305.78 156.78 89.5% 64.4%320.00 39.10 23.10 257.80 10.09 - 38.94 - 306.83 157.83 89.5% 64.0%330.00 41.10 24.20 264.70 6.19 - 36.99 - 307.88 158.88 89.5% 63.5%340.00 43.10 25.30 271.60 2.29 - 35.04 - 308.93 159.93 89.5% 63.1%350.00 45.10 26.40 278.50 - - 32.04 - 310.55 161.55 75.9% 62.5%360.00 47.10 27.50 285.40 - - 27.56 - 312.96 163.96 75.8% 61.6%370.00 49.10 28.60 292.30 - - 23.07 - 315.38 166.38 75.9% 60.7%380.00 51.10 29.70 299.20 - - 18.59 - 317.79 168.79 75.8% 59.8%390.00 53.10 30.80 306.10 - - 14.10 - 320.21 171.21 75.8% 59.0%400.00 55.10 31.90 313.00 - - 9.62 - 322.62 173.62 75.9% 58.1%


- 74 -

1.4d Couple with no children Private TenantTax threshold £124.52 pw Rent £130.00 pw Council tax £19.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £249.95 pw




410.00 57.10 33.00 319.90 - - 5.13 - 325.04 176.04 75.8% 57.3%420.00 59.10 34.10 326.80 - - 0.65 - 327.45 178.45 95.7% 56.6%430.00 61.10 35.20 333.70 - - - - 333.70 184.70 31.0% 54.7%440.00 63.10 36.30 340.60 - - - - 340.60 191.60 31.0% 52.7%450.00 65.10 37.40 347.50 - - - - 347.50 198.50 31.0% 50.9%460.00 67.10 38.50 354.40 - - - - 354.40 205.40 31.0% 49.1%470.00 69.10 39.60 361.30 - - - - 361.30 212.30 31.0% 47.5%480.00 71.10 40.70 368.20 - - - - 368.20 219.20 31.0% 46.1%490.00 73.10 41.80 375.10 - - - - 375.10 226.10 31.0% 44.6%500.00 75.10 42.90 382.00 - - - - 382.00 233.00 31.0% 43.3%510.00 77.10 44.00 388.90 - - - - 388.90 239.90 31.0% 42.1%520.00 79.10 45.10 395.80 - - - - 395.80 246.80 31.0% 40.9%530.00 81.10 46.20 402.70 - - - - 402.70 253.70 31.0% 39.8%540.00 83.10 47.30 409.60 - - - - 409.60 260.60 31.0% 38.7%550.00 85.10 48.40 416.50 - - - - 416.50 267.50 31.0% 37.7%560.00 87.10 49.50 423.40 - - - - 423.40 274.40 31.0% 36.8%570.00 89.10 50.60 430.30 - - - - 430.30 281.30 31.0% 35.9%580.00 91.10 51.70 437.20 - - - - 437.20 288.20 31.0% 35.0%590.00 93.10 52.80 444.10 - - - - 444.10 295.10 31.0% 34.2%600.00 95.10 53.90 451.00 - - - - 451.00 302.00 31.0% 33.4%610.00 97.10 55.00 457.90 - - - - 457.90 308.90 31.0% 32.7%620.00 99.10 56.10 464.80 - - - - 464.80 315.80 31.0% 32.0%630.00 101.10 57.20 471.70 - - - - 471.70 322.70 31.0% 31.3%640.00 103.10 58.30 478.60 - - - - 478.60 329.60 31.0% 30.6%650.00 105.10 59.40 485.50 - - - - 485.50 336.50 31.0% 30.0%660.00 107.10 60.50 492.40 - - - - 492.40 343.40 31.0% 29.4%670.00 109.10 61.60 499.30 - - - - 499.30 350.30 31.0% 28.8%680.00 111.10 62.70 506.20 - - - - 506.20 357.20 31.0% 28.3%690.00 113.10 63.80 513.10 - - - - 513.10 364.10 31.0% 27.7%700.00 115.10 64.90 520.00 - - - - 520.00 371.00 31.0% 27.2%710.00 117.10 66.00 526.90 - - - - 526.90 377.90 31.0% 26.7%720.00 119.10 67.10 533.80 - - - - 533.80 384.80 31.0% 26.2%730.00 121.10 68.20 540.70 - - - - 540.70 391.70 31.0% 25.8%740.00 123.10 69.30 547.60 - - - - 547.60 398.60 31.0% 25.3%750.00 125.10 70.40 554.50 - - - - 554.50 405.50 31.0% 24.9%760.00 127.10 71.50 561.40 - - - - 561.40 412.40 31.0% 24.5%770.00 129.10 72.60 568.30 - - - - 568.30 419.30 31.0% 24.1%780.00 131.10 73.70 575.20 - - - - 575.20 426.20 31.0% 23.7%790.00 133.10 74.80 582.10 - - - - 582.10 433.10 31.0% 23.3%800.00 135.10 75.90 589.00 - - - - 589.00 440.00 31.0% 22.9%810.00 137.10 77.00 595.90 - - - - 595.90 446.90 31.0% 22.6%820.00 139.10 78.10 602.80 - - - - 602.80 453.80 31.0% 22.2%830.00 141.10 79.20 609.70 - - - - 609.70 460.70 31.0% 21.9%840.00 143.10 80.30 616.60 - - - - 616.60 467.60 31.0% 21.6%850.00 146.35 80.80 622.85 - - - - 622.85 473.85 41.0% 21.3%860.00 150.35 80.90 628.75 - - - - 628.75 479.75 41.0% 21.0%870.00 154.35 81.00 634.65 - - - - 634.65 485.65 41.0% 20.8%880.00 158.35 81.10 640.55 - - - - 640.55 491.55 41.0% 20.5%890.00 162.35 81.20 646.45 - - - - 646.45 497.45 41.0% 20.3%900.00 166.35 81.30 652.35 - - - - 652.35 503.35 41.0% 20.1%


- 75 -





40.94 Income reduces HB/CTB 85.0%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%420.33 HB disappears 31.0%169.52 CTB disappears 89.5%344.60 WTC disappears/CTC reduced by pay 75.9%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%



0

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

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pw CTB

HB

WTC

CTC

Take HomePayChB

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 76 -

1.5a Couple with 1 child under 11 LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £21.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £262.46 pw No child care costs Child Benefit = £20.00 pw





100.00 - - 100.00 71.96 53.41 35.30 12.17 292.83 207.83 85.0% 85.4%105.00 - - 105.00 71.96 53.41 32.05 11.17 293.58 208.58 85.0% 85.1%110.00 - - 110.00 71.96 53.41 28.80 10.17 294.33 209.33 86.7% 84.8%115.00 - 0.55 114.45 71.96 53.41 25.90 9.28 295.00 210.00 86.7% 84.5%120.00 - 1.10 118.90 71.96 53.41 23.01 8.39 295.67 210.67 86.6% 84.2%125.00 0.10 1.65 123.25 71.23 53.41 20.66 7.66 296.21 211.21 95.5% 84.0%130.00 1.10 2.20 126.70 69.28 53.41 19.68 7.36 296.44 211.44 95.5% 83.9%135.00 2.10 2.75 130.15 67.33 53.41 18.71 7.06 296.66 211.66 95.5% 83.8%140.00 3.10 3.30 133.60 65.38 53.41 17.73 6.76 296.89 211.89 95.5% 83.8%145.00 4.10 3.85 137.05 63.43 53.41 16.76 6.46 297.11 212.11 95.5% 83.7%150.00 5.10 4.40 140.50 61.48 53.41 15.78 6.16 297.34 212.34 95.5% 83.6%155.00 6.10 4.95 143.95 59.53 53.41 14.81 5.86 297.56 212.56 95.5% 83.5%160.00 7.10 5.50 147.40 57.58 53.41 13.83 5.56 297.79 212.79 95.5% 83.4%165.00 8.10 6.05 150.85 55.63 53.41 12.86 5.26 298.01 213.01 95.5% 83.3%170.00 9.10 6.60 154.30 53.68 53.41 11.88 4.96 298.24 213.24 95.5% 83.2%175.00 10.10 7.15 157.75 51.73 53.41 10.91 4.66 298.46 213.46 95.5% 83.1%180.00 11.10 7.70 161.20 49.78 53.41 9.93 4.36 298.69 213.69 95.5% 83.0%185.00 12.10 8.25 164.65 47.83 53.41 8.96 4.06 298.91 213.91 95.5% 83.0%190.00 13.10 8.80 168.10 45.88 53.41 7.98 3.76 299.14 214.14 95.5% 82.9%195.00 14.10 9.35 171.55 43.93 53.41 7.01 3.46 299.36 214.36 95.5% 82.8%200.00 15.10 9.90 175.00 41.98 53.41 6.03 3.16 299.59 214.59 95.5% 82.7%210.00 17.10 11.00 181.90 38.08 53.41 4.08 2.56 300.04 215.04 95.5% 82.5%220.00 19.10 12.10 188.80 34.18 53.41 2.13 1.96 300.49 215.49 95.5% 82.4%230.00 21.10 13.20 195.70 30.28 53.41 - 1.36 300.76 215.76 76.0% 82.2%240.00 23.10 14.30 202.60 26.38 53.41 - 0.76 303.16 218.16 76.0% 81.3%250.00 25.10 15.40 209.50 22.48 53.41 - 0.16 305.56 220.56 76.0% 80.5%260.00 27.10 16.50 216.40 18.58 53.41 - - 308.39 223.39 70.0% 79.4%270.00 29.10 17.60 223.30 14.68 53.41 - - 311.39 226.39 70.0% 78.4%280.00 31.10 18.70 230.20 10.78 53.41 - - 314.39 229.39 70.0% 77.4%290.00 33.10 19.80 237.10 6.88 53.41 - - 317.39 232.39 70.0% 76.4%300.00 35.10 20.90 244.00 2.98 53.41 - - 320.39 235.39 70.0% 75.4%310.00 37.10 22.00 250.90 - 52.49 - - 323.39 238.39 70.0% 74.4%320.00 39.10 23.10 257.80 - 48.59 - - 326.39 241.39 70.0% 73.5%330.00 41.10 24.20 264.70 - 44.69 - - 329.39 244.39 70.0% 72.6%340.00 43.10 25.30 271.60 - 40.79 - - 332.39 247.39 70.0% 71.7%350.00 45.10 26.40 278.50 - 36.89 - - 335.39 250.39 70.0% 70.9%360.00 47.10 27.50 285.40 - 32.99 - - 338.39 253.39 70.0% 70.0%370.00 49.10 28.60 292.30 - 29.09 - - 341.39 256.39 70.0% 69.2%380.00 51.10 29.70 299.20 - 25.19 - - 344.39 259.39 70.0% 68.4%390.00 53.10 30.80 306.10 - 21.29 - - 347.39 262.39 70.0% 67.6%400.00 55.10 31.90 313.00 - 17.39 - - 350.39 265.39 70.0% 66.9%


- 77 -

1.5a Couple with 1 child under 11 LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £21.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £262.46 pw No child care costs Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 - 13.49 - - 353.39 268.39 70.0% 66.1%420.00 59.10 34.10 326.80 - 10.50 - - 357.30 272.30 31.0% 65.2%430.00 61.10 35.20 333.70 - 10.50 - - 364.20 279.20 31.0% 63.6%440.00 63.10 36.30 340.60 - 10.50 - - 371.10 286.10 31.0% 62.0%450.00 65.10 37.40 347.50 - 10.50 - - 378.00 293.00 31.0% 60.6%460.00 67.10 38.50 354.40 - 10.50 - - 384.90 299.90 31.0% 59.2%470.00 69.10 39.60 361.30 - 10.50 - - 391.80 306.80 31.0% 57.8%480.00 71.10 40.70 368.20 - 10.50 - - 398.70 313.70 31.0% 56.6%490.00 73.10 41.80 375.10 - 10.50 - - 405.60 320.60 31.0% 55.4%500.00 75.10 42.90 382.00 - 10.50 - - 412.50 327.50 31.0% 54.2%510.00 77.10 44.00 388.90 - 10.50 - - 419.40 334.40 31.0% 53.1%520.00 79.10 45.10 395.80 - 10.50 - - 426.30 341.30 31.0% 52.0%530.00 81.10 46.20 402.70 - 10.50 - - 433.20 348.20 31.0% 51.0%540.00 83.10 47.30 409.60 - 10.50 - - 440.10 355.10 31.0% 50.0%550.00 85.10 48.40 416.50 - 10.50 - - 447.00 362.00 31.0% 49.0%560.00 87.10 49.50 423.40 - 10.50 - - 453.90 368.90 31.0% 48.1%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 375.80 31.0% 47.2%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 382.70 31.0% 46.4%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 389.60 31.0% 45.5%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 396.50 31.0% 44.8%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 403.40 31.0% 44.0%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 410.30 31.0% 43.3%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 417.20 31.0% 42.5%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 424.10 31.0% 41.8%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 431.00 31.0% 41.2%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 437.90 31.0% 40.5%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 444.80 31.0% 39.9%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 451.70 31.0% 39.3%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 458.60 31.0% 38.7%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 465.50 31.0% 38.1%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 472.40 31.0% 37.6%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 479.30 31.0% 37.0%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 486.20 31.0% 36.5%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 493.10 31.0% 36.0%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 500.00 31.0% 35.5%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 506.90 31.0% 35.0%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 513.80 31.0% 34.5%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 520.70 31.0% 34.1%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 527.60 31.0% 33.6%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 534.50 31.0% 33.2%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 541.40 31.0% 32.8%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 548.30 31.0% 32.4%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 555.20 31.0% 32.0%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 562.10 31.0% 31.6%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 568.35 41.0% 31.2%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 574.25 41.0% 30.9%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 580.15 41.0% 30.6%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 586.05 41.0% 30.3%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 591.95 41.0% 30.0%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 597.85 41.0% 29.7%


- 78 -

Couple with 1 child under 11 , LA Tenant




55.85 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%228.36 HB disappears 76.0%252.56 CTB disappears 70.0%307.65 WTC disappears/CTC reduced by pay 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

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500

600

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

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100%

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140%

90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 79 -

1.5b Couple with 1 child under 11 LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £21.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £262.46 pw No child care costs Child Benefit = £20.00 pw




171.90 9.48 6.81 155.61 67.85 53.41 1.82 1.87 300.56 215.56 95.5% 82.3%174.00 9.90 7.04 157.06 67.03 53.41 1.41 1.74 300.65 215.65 95.5% 82.3%175.00 10.10 7.15 157.75 66.64 53.41 1.21 1.68 300.70 215.70 95.5% 82.3%180.00 11.10 7.70 161.20 64.69 53.41 - 1.38 300.69 215.69 76.0% 82.3%185.00 12.10 8.25 164.65 62.74 53.41 - 1.08 301.89 216.89 76.0% 81.8%190.00 13.10 8.80 168.10 60.79 53.41 - 0.78 303.09 218.09 76.0% 81.4%195.00 14.10 9.35 171.55 58.84 53.41 - 0.48 304.29 219.29 76.0% 80.9%200.00 15.10 9.90 175.00 56.89 53.41 - 0.18 305.49 220.49 76.0% 80.5%210.00 17.10 11.00 181.90 52.99 53.41 - - 308.30 223.30 70.0% 79.5%220.00 19.10 12.10 188.80 49.09 53.41 - - 311.30 226.30 70.0% 78.4%230.00 21.10 13.20 195.70 45.19 53.41 - - 314.30 229.30 70.0% 77.4%240.00 23.10 14.30 202.60 41.29 53.41 - - 317.30 232.30 70.0% 76.4%250.00 25.10 15.40 209.50 37.39 53.41 - - 320.30 235.30 70.0% 75.4%260.00 27.10 16.50 216.40 33.49 53.41 - - 323.30 238.30 70.0% 74.5%270.00 29.10 17.60 223.30 29.59 53.41 - - 326.30 241.30 70.0% 73.5%280.00 31.10 18.70 230.20 25.69 53.41 - - 329.30 244.30 70.0% 72.6%290.00 33.10 19.80 237.10 21.79 53.41 - - 332.30 247.30 70.0% 71.8%300.00 35.10 20.90 244.00 17.89 53.41 - - 335.30 250.30 70.0% 70.9%310.00 37.10 22.00 250.90 13.99 53.41 - - 338.30 253.30 70.0% 70.1%320.00 39.10 23.10 257.80 10.09 53.41 - - 341.30 256.30 70.0% 69.2%330.00 41.10 24.20 264.70 6.19 53.41 - - 344.30 259.30 70.0% 68.4%340.00 43.10 25.30 271.60 2.29 53.41 - - 347.30 262.30 70.0% 67.7%350.00 45.10 26.40 278.50 - 51.80 - - 350.30 265.30 70.0% 66.9%360.00 47.10 27.50 285.40 - 47.90 - - 353.30 268.30 70.0% 66.1%370.00 49.10 28.60 292.30 - 44.00 - - 356.30 271.30 70.0% 65.4%380.00 51.10 29.70 299.20 - 40.10 - - 359.30 274.30 70.0% 64.7%390.00 53.10 30.80 306.10 - 36.20 - - 362.30 277.30 70.0% 64.0%400.00 55.10 31.90 313.00 - 32.30 - - 365.30 280.30 70.0% 63.3%


- 80 -

1.5b Couple with 1 child under 11 LA TenantTax threshold £124.52 pw Rent £64.00 pw Council tax £21.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £262.46 pw No child care costs Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 - 28.40 - - 368.30 283.30 70.0% 62.6%420.00 59.10 34.10 326.80 - 24.50 - - 371.30 286.30 70.0% 62.0%430.00 61.10 35.20 333.70 - 20.60 - - 374.30 289.30 70.0% 61.3%440.00 63.10 36.30 340.60 - 16.70 - - 377.30 292.30 70.0% 60.7%450.00 65.10 37.40 347.50 - 12.80 - - 380.30 295.30 70.0% 60.1%460.00 67.10 38.50 354.40 - 10.50 - - 384.90 299.90 31.0% 59.2%470.00 69.10 39.60 361.30 - 10.50 - - 391.80 306.80 31.0% 57.8%480.00 71.10 40.70 368.20 - 10.50 - - 398.70 313.70 31.0% 56.6%490.00 73.10 41.80 375.10 - 10.50 - - 405.60 320.60 31.0% 55.4%500.00 75.10 42.90 382.00 - 10.50 - - 412.50 327.50 31.0% 54.2%510.00 77.10 44.00 388.90 - 10.50 - - 419.40 334.40 31.0% 53.1%520.00 79.10 45.10 395.80 - 10.50 - - 426.30 341.30 31.0% 52.0%530.00 81.10 46.20 402.70 - 10.50 - - 433.20 348.20 31.0% 51.0%540.00 83.10 47.30 409.60 - 10.50 - - 440.10 355.10 31.0% 50.0%550.00 85.10 48.40 416.50 - 10.50 - - 447.00 362.00 31.0% 49.0%560.00 87.10 49.50 423.40 - 10.50 - - 453.90 368.90 31.0% 48.1%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 375.80 31.0% 47.2%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 382.70 31.0% 46.4%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 389.60 31.0% 45.5%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 396.50 31.0% 44.8%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 403.40 31.0% 44.0%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 410.30 31.0% 43.3%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 417.20 31.0% 42.5%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 424.10 31.0% 41.8%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 431.00 31.0% 41.2%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 437.90 31.0% 40.5%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 444.80 31.0% 39.9%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 451.70 31.0% 39.3%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 458.60 31.0% 38.7%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 465.50 31.0% 38.1%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 472.40 31.0% 37.6%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 479.30 31.0% 37.0%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 486.20 31.0% 36.5%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 493.10 31.0% 36.0%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 500.00 31.0% 35.5%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 506.90 31.0% 35.0%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 513.80 31.0% 34.5%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 520.70 31.0% 34.1%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 527.60 31.0% 33.6%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 534.50 31.0% 33.2%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 541.40 31.0% 32.8%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 548.30 31.0% 32.4%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 555.20 31.0% 32.0%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 562.10 31.0% 31.6%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 568.35 41.0% 31.2%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 574.25 41.0% 30.9%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 580.15 41.0% 30.6%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 586.05 41.0% 30.3%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 591.95 41.0% 30.0%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 597.85 41.0% 29.7%


- 81 -





40.94 Income reduces HB/CTB 85.0%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%178.66 HB disappears 76.0%202.86 CTB disappears 70.0%345.88 WTC disappears/CTC reduced by pay 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

140%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 82 -

1.5c Couple with 1 child under 11 Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £21.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £343.46 pw No child care costs Child Benefit = £20.00 pw





100.00 - - 100.00 71.96 53.41 116.30 12.17 373.83 207.83 85.0% 85.4%105.00 - - 105.00 71.96 53.41 113.05 11.17 374.58 208.58 85.0% 85.1%110.00 - - 110.00 71.96 53.41 109.80 10.17 375.33 209.33 86.7% 84.8%115.00 - 0.55 114.45 71.96 53.41 106.90 9.28 376.00 210.00 86.7% 84.5%120.00 - 1.10 118.90 71.96 53.41 104.01 8.39 376.67 210.67 86.6% 84.2%125.00 0.10 1.65 123.25 71.23 53.41 101.66 7.66 377.21 211.21 95.5% 84.0%130.00 1.10 2.20 126.70 69.28 53.41 100.68 7.36 377.44 211.44 95.5% 83.9%135.00 2.10 2.75 130.15 67.33 53.41 99.71 7.06 377.66 211.66 95.5% 83.8%140.00 3.10 3.30 133.60 65.38 53.41 98.73 6.76 377.89 211.89 95.5% 83.8%145.00 4.10 3.85 137.05 63.43 53.41 97.76 6.46 378.11 212.11 95.5% 83.7%150.00 5.10 4.40 140.50 61.48 53.41 96.78 6.16 378.34 212.34 95.5% 83.6%155.00 6.10 4.95 143.95 59.53 53.41 95.81 5.86 378.56 212.56 95.5% 83.5%160.00 7.10 5.50 147.40 57.58 53.41 94.83 5.56 378.79 212.79 95.5% 83.4%165.00 8.10 6.05 150.85 55.63 53.41 93.86 5.26 379.01 213.01 95.5% 83.3%170.00 9.10 6.60 154.30 53.68 53.41 92.88 4.96 379.24 213.24 95.5% 83.2%175.00 10.10 7.15 157.75 51.73 53.41 91.91 4.66 379.46 213.46 95.5% 83.1%180.00 11.10 7.70 161.20 49.78 53.41 90.93 4.36 379.69 213.69 95.5% 83.0%185.00 12.10 8.25 164.65 47.83 53.41 89.96 4.06 379.91 213.91 95.5% 83.0%190.00 13.10 8.80 168.10 45.88 53.41 88.98 3.76 380.14 214.14 95.5% 82.9%195.00 14.10 9.35 171.55 43.93 53.41 88.01 3.46 380.36 214.36 95.5% 82.8%200.00 15.10 9.90 175.00 41.98 53.41 87.03 3.16 380.59 214.59 95.5% 82.7%210.00 17.10 11.00 181.90 38.08 53.41 85.08 2.56 381.04 215.04 95.5% 82.5%220.00 19.10 12.10 188.80 34.18 53.41 83.13 1.96 381.49 215.49 95.5% 82.4%230.00 21.10 13.20 195.70 30.28 53.41 81.18 1.36 381.94 215.94 95.5% 82.2%240.00 23.10 14.30 202.60 26.38 53.41 79.23 0.76 382.39 216.39 95.5% 82.0%250.00 25.10 15.40 209.50 22.48 53.41 77.28 0.16 382.84 216.84 95.5% 81.8%260.00 27.10 16.50 216.40 18.58 53.41 75.33 - 383.72 217.72 89.5% 81.5%270.00 29.10 17.60 223.30 14.68 53.41 73.38 - 384.77 218.77 89.5% 81.1%280.00 31.10 18.70 230.20 10.78 53.41 71.43 - 385.82 219.82 89.5% 80.7%290.00 33.10 19.80 237.10 6.88 53.41 69.48 - 386.87 220.87 89.5% 80.3%300.00 35.10 20.90 244.00 2.98 53.41 67.53 - 387.92 221.92 89.5% 80.0%310.00 37.10 22.00 250.90 - 52.49 65.58 - 388.97 222.97 89.5% 79.6%320.00 39.10 23.10 257.80 - 48.59 63.63 - 390.02 224.02 89.5% 79.2%330.00 41.10 24.20 264.70 - 44.69 61.68 - 391.07 225.07 89.5% 78.8%340.00 43.10 25.30 271.60 - 40.79 59.73 - 392.12 226.12 89.5% 78.5%350.00 45.10 26.40 278.50 - 36.89 57.78 - 393.17 227.17 89.5% 78.1%360.00 47.10 27.50 285.40 - 32.99 55.83 - 394.22 228.22 89.5% 77.8%370.00 49.10 28.60 292.30 - 29.09 53.88 - 395.27 229.27 89.5% 77.4%380.00 51.10 29.70 299.20 - 25.19 51.93 - 396.32 230.32 89.5% 77.0%390.00 53.10 30.80 306.10 - 21.29 49.98 - 397.37 231.37 89.5% 76.7%400.00 55.10 31.90 313.00 - 17.39 48.03 - 398.42 232.42 89.5% 76.4%


- 83 -

1.5c Couple with 1 child under 11 Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £21.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £343.46 pw No child care costs Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 - 13.49 46.08 - 399.47 233.47 89.5% 76.0%420.00 59.10 34.10 326.80 - 10.50 43.54 - 400.84 234.84 75.9% 75.6%430.00 61.10 35.20 333.70 - 10.50 39.05 - 403.26 237.26 75.8% 74.8%440.00 63.10 36.30 340.60 - 10.50 34.57 - 405.67 239.67 75.8% 74.0%450.00 65.10 37.40 347.50 - 10.50 30.08 - 408.09 242.09 75.9% 73.3%460.00 67.10 38.50 354.40 - 10.50 25.60 - 410.50 244.50 75.8% 72.6%470.00 69.10 39.60 361.30 - 10.50 21.11 - 412.92 246.92 75.8% 71.9%480.00 71.10 40.70 368.20 - 10.50 16.63 - 415.33 249.33 75.9% 71.2%490.00 73.10 41.80 375.10 - 10.50 12.14 - 417.75 251.75 75.9% 70.5%500.00 75.10 42.90 382.00 - 10.50 7.66 - 420.16 254.16 75.8% 69.8%510.00 77.10 44.00 388.90 - 10.50 3.17 - 422.58 256.58 75.9% 69.2%520.00 79.10 45.10 395.80 - 10.50 - - 426.30 260.30 31.0% 68.2%530.00 81.10 46.20 402.70 - 10.50 - - 433.20 267.20 31.0% 66.4%540.00 83.10 47.30 409.60 - 10.50 - - 440.10 274.10 31.0% 64.7%550.00 85.10 48.40 416.50 - 10.50 - - 447.00 281.00 31.0% 63.2%560.00 87.10 49.50 423.40 - 10.50 - - 453.90 287.90 31.0% 61.6%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 294.80 31.0% 60.2%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 301.70 31.0% 58.8%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 308.60 31.0% 57.5%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 315.50 31.0% 56.2%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 322.40 31.0% 55.0%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 329.30 31.0% 53.9%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 336.20 31.0% 52.8%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 343.10 31.0% 51.7%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 350.00 31.0% 50.7%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 356.90 31.0% 49.7%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 363.80 31.0% 48.8%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 370.70 31.0% 47.9%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 377.60 31.0% 47.0%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 384.50 31.0% 46.2%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 391.40 31.0% 45.3%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 398.30 31.0% 44.6%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 405.20 31.0% 43.8%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 412.10 31.0% 43.1%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 419.00 31.0% 42.4%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 425.90 31.0% 41.7%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 432.80 31.0% 41.0%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 439.70 31.0% 40.4%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 446.60 31.0% 39.7%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 453.50 31.0% 39.1%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 460.40 31.0% 38.5%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 467.30 31.0% 38.0%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 474.20 31.0% 37.4%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 481.10 31.0% 36.9%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 487.35 41.0% 36.4%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 493.25 41.0% 36.0%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 499.15 41.0% 35.6%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 505.05 41.0% 35.1%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 510.95 41.0% 34.7%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 516.85 41.0% 34.3%


- 84 -

Couple with 1 child under 11 , Private Tenant








0

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400

500

600

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

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(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 85 -

1.5d Couple with 1 child under 11 Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £21.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £343.46 pw No child care costs Child Benefit = £20.00 pw




171.90 9.48 6.81 155.61 67.85 53.41 82.82 1.87 381.56 215.56 95.5% 82.3%174.00 9.90 7.04 157.06 67.03 53.41 82.41 1.74 381.65 215.65 95.5% 82.3%175.00 10.10 7.15 157.75 66.64 53.41 82.21 1.68 381.70 215.70 95.5% 82.3%180.00 11.10 7.70 161.20 64.69 53.41 81.24 1.38 381.92 215.92 95.5% 82.2%185.00 12.10 8.25 164.65 62.74 53.41 80.26 1.08 382.15 216.15 95.5% 82.1%190.00 13.10 8.80 168.10 60.79 53.41 79.29 0.78 382.37 216.37 95.5% 82.0%195.00 14.10 9.35 171.55 58.84 53.41 78.31 0.48 382.60 216.60 95.5% 81.9%200.00 15.10 9.90 175.00 56.89 53.41 77.34 0.18 382.82 216.82 95.5% 81.8%210.00 17.10 11.00 181.90 52.99 53.41 75.39 - 383.69 217.69 89.5% 81.5%220.00 19.10 12.10 188.80 49.09 53.41 73.44 - 384.74 218.74 89.5% 81.1%230.00 21.10 13.20 195.70 45.19 53.41 71.49 - 385.79 219.79 89.5% 80.7%240.00 23.10 14.30 202.60 41.29 53.41 69.54 - 386.84 220.84 89.5% 80.4%250.00 25.10 15.40 209.50 37.39 53.41 67.59 - 387.89 221.89 89.5% 80.0%260.00 27.10 16.50 216.40 33.49 53.41 65.64 - 388.94 222.94 89.5% 79.6%270.00 29.10 17.60 223.30 29.59 53.41 63.69 - 389.99 223.99 89.5% 79.2%280.00 31.10 18.70 230.20 25.69 53.41 61.74 - 391.04 225.04 89.5% 78.9%290.00 33.10 19.80 237.10 21.79 53.41 59.79 - 392.09 226.09 89.5% 78.5%300.00 35.10 20.90 244.00 17.89 53.41 57.84 - 393.14 227.14 89.5% 78.1%310.00 37.10 22.00 250.90 13.99 53.41 55.89 - 394.19 228.19 89.5% 77.8%320.00 39.10 23.10 257.80 10.09 53.41 53.94 - 395.24 229.24 89.5% 77.4%330.00 41.10 24.20 264.70 6.19 53.41 51.99 - 396.29 230.29 89.5% 77.1%340.00 43.10 25.30 271.60 2.29 53.41 50.04 - 397.34 231.34 89.5% 76.7%350.00 45.10 26.40 278.50 - 51.80 48.09 - 398.39 232.39 89.5% 76.4%360.00 47.10 27.50 285.40 - 47.90 46.14 - 399.44 233.44 89.5% 76.0%370.00 49.10 28.60 292.30 - 44.00 44.19 - 400.49 234.49 89.5% 75.7%380.00 51.10 29.70 299.20 - 40.10 42.24 - 401.54 235.54 89.5% 75.3%390.00 53.10 30.80 306.10 - 36.20 40.29 - 402.59 236.59 89.5% 75.0%400.00 55.10 31.90 313.00 - 32.30 38.34 - 403.64 237.64 89.5% 74.7%


- 86 -

1.5d Couple with 1 child under 11 Private TenantTax threshold £124.52 pw Rent £145.00 pw Council tax £21.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £343.46 pw No child care costs Child Benefit = £20.00 pw




410.00 57.10 33.00 319.90 - 28.40 36.39 - 404.69 238.69 89.5% 74.3%420.00 59.10 34.10 326.80 - 24.50 34.44 - 405.74 239.74 89.5% 74.0%430.00 61.10 35.20 333.70 - 20.60 32.49 - 406.79 240.79 89.5% 73.7%440.00 63.10 36.30 340.60 - 16.70 30.54 - 407.84 241.84 89.5% 73.4%450.00 65.10 37.40 347.50 - 12.80 28.59 - 408.89 242.89 89.5% 73.1%460.00 67.10 38.50 354.40 - 10.50 25.60 - 410.50 244.50 75.8% 72.6%470.00 69.10 39.60 361.30 - 10.50 21.11 - 412.92 246.92 75.8% 71.9%480.00 71.10 40.70 368.20 - 10.50 16.63 - 415.33 249.33 75.9% 71.2%490.00 73.10 41.80 375.10 - 10.50 12.14 - 417.75 251.75 75.9% 70.5%500.00 75.10 42.90 382.00 - 10.50 7.66 - 420.16 254.16 75.8% 69.8%510.00 77.10 44.00 388.90 - 10.50 3.17 - 422.58 256.58 75.9% 69.2%520.00 79.10 45.10 395.80 - 10.50 - - 426.30 260.30 31.0% 68.2%530.00 81.10 46.20 402.70 - 10.50 - - 433.20 267.20 31.0% 66.4%540.00 83.10 47.30 409.60 - 10.50 - - 440.10 274.10 31.0% 64.7%550.00 85.10 48.40 416.50 - 10.50 - - 447.00 281.00 31.0% 63.2%560.00 87.10 49.50 423.40 - 10.50 - - 453.90 287.90 31.0% 61.6%570.00 89.10 50.60 430.30 - 10.50 - - 460.80 294.80 31.0% 60.2%580.00 91.10 51.70 437.20 - 10.50 - - 467.70 301.70 31.0% 58.8%590.00 93.10 52.80 444.10 - 10.50 - - 474.60 308.60 31.0% 57.5%600.00 95.10 53.90 451.00 - 10.50 - - 481.50 315.50 31.0% 56.2%610.00 97.10 55.00 457.90 - 10.50 - - 488.40 322.40 31.0% 55.0%620.00 99.10 56.10 464.80 - 10.50 - - 495.30 329.30 31.0% 53.9%630.00 101.10 57.20 471.70 - 10.50 - - 502.20 336.20 31.0% 52.8%640.00 103.10 58.30 478.60 - 10.50 - - 509.10 343.10 31.0% 51.7%650.00 105.10 59.40 485.50 - 10.50 - - 516.00 350.00 31.0% 50.7%660.00 107.10 60.50 492.40 - 10.50 - - 522.90 356.90 31.0% 49.7%670.00 109.10 61.60 499.30 - 10.50 - - 529.80 363.80 31.0% 48.8%680.00 111.10 62.70 506.20 - 10.50 - - 536.70 370.70 31.0% 47.9%690.00 113.10 63.80 513.10 - 10.50 - - 543.60 377.60 31.0% 47.0%700.00 115.10 64.90 520.00 - 10.50 - - 550.50 384.50 31.0% 46.2%710.00 117.10 66.00 526.90 - 10.50 - - 557.40 391.40 31.0% 45.3%720.00 119.10 67.10 533.80 - 10.50 - - 564.30 398.30 31.0% 44.6%730.00 121.10 68.20 540.70 - 10.50 - - 571.20 405.20 31.0% 43.8%740.00 123.10 69.30 547.60 - 10.50 - - 578.10 412.10 31.0% 43.1%750.00 125.10 70.40 554.50 - 10.50 - - 585.00 419.00 31.0% 42.4%760.00 127.10 71.50 561.40 - 10.50 - - 591.90 425.90 31.0% 41.7%770.00 129.10 72.60 568.30 - 10.50 - - 598.80 432.80 31.0% 41.0%780.00 131.10 73.70 575.20 - 10.50 - - 605.70 439.70 31.0% 40.4%790.00 133.10 74.80 582.10 - 10.50 - - 612.60 446.60 31.0% 39.7%800.00 135.10 75.90 589.00 - 10.50 - - 619.50 453.50 31.0% 39.1%810.00 137.10 77.00 595.90 - 10.50 - - 626.40 460.40 31.0% 38.5%820.00 139.10 78.10 602.80 - 10.50 - - 633.30 467.30 31.0% 38.0%830.00 141.10 79.20 609.70 - 10.50 - - 640.20 474.20 31.0% 37.4%840.00 143.10 80.30 616.60 - 10.50 - - 647.10 481.10 31.0% 36.9%850.00 146.35 80.80 622.85 - 10.50 - - 653.35 487.35 41.0% 36.4%860.00 150.35 80.90 628.75 - 10.50 - - 659.25 493.25 41.0% 36.0%870.00 154.35 81.00 634.65 - 10.50 - - 665.15 499.15 41.0% 35.6%880.00 158.35 81.10 640.55 - 10.50 - - 671.05 505.05 41.0% 35.1%890.00 162.35 81.20 646.45 - 10.50 - - 676.95 510.95 41.0% 34.7%900.00 166.35 81.30 652.35 - 10.50 - - 682.85 516.85 41.0% 34.3%


- 87 -





40.94 Income reduces HB/CTB 85.0%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%202.86 CTB disappears 89.5%345.88 WTC disappears/CTC reduced by pay 89.5%515.97 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 88 -

1.6a Couple with 2 children under 11 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £332.67 pw No child care costs Child Benefit = £33.20 pw





100.00 - - 100.00 71.96 96.32 40.30 18.17 359.94 263.94 85.0% 89.7%105.00 - - 105.00 71.96 96.32 37.05 17.17 360.69 264.69 85.0% 89.4%110.00 - - 110.00 71.96 96.32 33.80 16.17 361.44 265.44 86.6% 89.2%115.00 - 0.55 114.45 71.96 96.32 30.90 15.28 362.11 266.11 86.6% 88.9%120.00 - 1.10 118.90 71.96 96.32 28.01 14.39 362.78 266.78 86.6% 88.7%125.00 0.10 1.65 123.25 71.23 96.32 25.66 13.66 363.32 267.32 95.5% 88.5%130.00 1.10 2.20 126.70 69.28 96.32 24.68 13.36 363.55 267.55 95.5% 88.5%135.00 2.10 2.75 130.15 67.33 96.32 23.71 13.06 363.77 267.77 95.5% 88.4%140.00 3.10 3.30 133.60 65.38 96.32 22.73 12.76 364.00 268.00 95.5% 88.3%145.00 4.10 3.85 137.05 63.43 96.32 21.76 12.46 364.22 268.22 95.5% 88.2%150.00 5.10 4.40 140.50 61.48 96.32 20.78 12.16 364.45 268.45 95.5% 88.2%155.00 6.10 4.95 143.95 59.53 96.32 19.81 11.86 364.67 268.67 95.5% 88.1%160.00 7.10 5.50 147.40 57.58 96.32 18.83 11.56 364.90 268.90 95.5% 88.0%165.00 8.10 6.05 150.85 55.63 96.32 17.86 11.26 365.12 269.12 95.5% 87.9%170.00 9.10 6.60 154.30 53.68 96.32 16.88 10.96 365.35 269.35 95.5% 87.9%175.00 10.10 7.15 157.75 51.73 96.32 15.91 10.66 365.57 269.57 95.5% 87.8%180.00 11.10 7.70 161.20 49.78 96.32 14.93 10.36 365.80 269.80 95.5% 87.7%185.00 12.10 8.25 164.65 47.83 96.32 13.96 10.06 366.02 270.02 95.5% 87.6%190.00 13.10 8.80 168.10 45.88 96.32 12.98 9.76 366.25 270.25 95.5% 87.6%195.00 14.10 9.35 171.55 43.93 96.32 12.01 9.46 366.47 270.47 95.5% 87.5%200.00 15.10 9.90 175.00 41.98 96.32 11.03 9.16 366.70 270.70 95.5% 87.4%210.00 17.10 11.00 181.90 38.08 96.32 9.08 8.56 367.15 271.15 95.5% 87.3%220.00 19.10 12.10 188.80 34.18 96.32 7.13 7.96 367.60 271.60 95.5% 87.1%230.00 21.10 13.20 195.70 30.28 96.32 5.18 7.36 368.05 272.05 95.5% 87.0%240.00 23.10 14.30 202.60 26.38 96.32 3.23 6.76 368.50 272.50 95.5% 86.9%250.00 25.10 15.40 209.50 22.48 96.32 1.28 6.16 368.95 272.95 95.5% 86.7%260.00 27.10 16.50 216.40 18.58 96.32 - 5.56 370.07 274.07 76.0% 86.4%270.00 29.10 17.60 223.30 14.68 96.32 - 4.96 372.47 276.47 76.0% 85.6%280.00 31.10 18.70 230.20 10.78 96.32 - 4.36 374.87 278.87 76.0% 84.9%290.00 33.10 19.80 237.10 6.88 96.32 - 3.76 377.27 281.27 76.0% 84.1%300.00 35.10 20.90 244.00 2.98 96.32 - 3.16 379.67 283.67 76.0% 83.4%310.00 37.10 22.00 250.90 - 95.40 - 2.56 382.07 286.07 76.0% 82.7%320.00 39.10 23.10 257.80 - 91.50 - 1.96 384.47 288.47 76.0% 82.0%330.00 41.10 24.20 264.70 - 87.60 - 1.36 386.87 290.87 76.0% 81.4%340.00 43.10 25.30 271.60 - 83.70 - 0.76 389.27 293.27 76.0% 80.7%350.00 45.10 26.40 278.50 - 79.80 - 0.16 391.67 295.67 76.0% 80.0%360.00 47.10 27.50 285.40 - 75.90 - - 394.50 298.50 70.0% 79.3%370.00 49.10 28.60 292.30 - 72.00 - - 397.50 301.50 70.0% 78.5%380.00 51.10 29.70 299.20 - 68.10 - - 400.50 304.50 70.0% 77.7%390.00 53.10 30.80 306.10 - 64.20 - - 403.50 307.50 70.0% 77.0%400.00 55.10 31.90 313.00 - 60.30 - - 406.50 310.50 70.0% 76.2%


- 89 -

1.6a Couple with 2 children under 11 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £332.67 pw No child care costs Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 - 56.40 - - 409.50 313.50 70.0% 75.5%420.00 59.10 34.10 326.80 - 52.50 - - 412.50 316.50 70.0% 74.8%430.00 61.10 35.20 333.70 - 48.60 - - 415.50 319.50 70.0% 74.1%440.00 63.10 36.30 340.60 - 44.70 - - 418.50 322.50 70.0% 73.4%450.00 65.10 37.40 347.50 - 40.80 - - 421.50 325.50 70.0% 72.7%460.00 67.10 38.50 354.40 - 36.90 - - 424.50 328.50 70.0% 72.0%470.00 69.10 39.60 361.30 - 33.00 - - 427.50 331.50 70.0% 71.4%480.00 71.10 40.70 368.20 - 29.10 - - 430.50 334.50 70.0% 70.8%490.00 73.10 41.80 375.10 - 25.20 - - 433.50 337.50 70.0% 70.1%500.00 75.10 42.90 382.00 - 21.30 - - 436.50 340.50 70.0% 69.5%510.00 77.10 44.00 388.90 - 17.40 - - 439.50 343.50 70.0% 68.9%520.00 79.10 45.10 395.80 - 13.50 - - 442.50 346.50 70.0% 68.3%530.00 81.10 46.20 402.70 - 10.50 - - 446.40 350.40 31.0% 67.5%540.00 83.10 47.30 409.60 - 10.50 - - 453.30 357.30 31.0% 66.2%550.00 85.10 48.40 416.50 - 10.50 - - 460.20 364.20 31.0% 65.0%560.00 87.10 49.50 423.40 - 10.50 - - 467.10 371.10 31.0% 63.8%570.00 89.10 50.60 430.30 - 10.50 - - 474.00 378.00 31.0% 62.6%580.00 91.10 51.70 437.20 - 10.50 - - 480.90 384.90 31.0% 61.5%590.00 93.10 52.80 444.10 - 10.50 - - 487.80 391.80 31.0% 60.4%600.00 95.10 53.90 451.00 - 10.50 - - 494.70 398.70 31.0% 59.4%610.00 97.10 55.00 457.90 - 10.50 - - 501.60 405.60 31.0% 58.4%620.00 99.10 56.10 464.80 - 10.50 - - 508.50 412.50 31.0% 57.4%630.00 101.10 57.20 471.70 - 10.50 - - 515.40 419.40 31.0% 56.4%640.00 103.10 58.30 478.60 - 10.50 - - 522.30 426.30 31.0% 55.5%650.00 105.10 59.40 485.50 - 10.50 - - 529.20 433.20 31.0% 54.6%660.00 107.10 60.50 492.40 - 10.50 - - 536.10 440.10 31.0% 53.8%670.00 109.10 61.60 499.30 - 10.50 - - 543.00 447.00 31.0% 52.9%680.00 111.10 62.70 506.20 - 10.50 - - 549.90 453.90 31.0% 52.1%690.00 113.10 63.80 513.10 - 10.50 - - 556.80 460.80 31.0% 51.4%700.00 115.10 64.90 520.00 - 10.50 - - 563.70 467.70 31.0% 50.6%710.00 117.10 66.00 526.90 - 10.50 - - 570.60 474.60 31.0% 49.9%720.00 119.10 67.10 533.80 - 10.50 - - 577.50 481.50 31.0% 49.2%730.00 121.10 68.20 540.70 - 10.50 - - 584.40 488.40 31.0% 48.5%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 495.30 31.0% 47.8%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 502.20 31.0% 47.1%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 509.10 31.0% 46.5%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 516.00 31.0% 45.9%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 522.90 31.0% 45.3%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 529.80 31.0% 44.7%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 536.70 31.0% 44.1%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 543.60 31.0% 43.5%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 550.50 31.0% 43.0%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 557.40 31.0% 42.5%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 564.30 31.0% 41.9%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 570.55 41.0% 41.5%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 576.45 41.0% 41.1%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 582.35 41.0% 40.6%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 588.25 41.0% 40.2%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 594.15 41.0% 39.8%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 600.05 41.0% 39.4%


- 90 -

Couple with 2 children under 11 , LA Tenant




55.85 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.6%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%254.01 HB disappears 76.0%307.65 WTC disappears/CTC reduced by pay 76.0%352.56 CTB disappears 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

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500

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

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s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 91 -

1.6b Couple with 2 children under 11 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £332.67 pw No child care costs Child Benefit = £33.20 pw




171.90 9.48 6.81 155.61 67.85 96.32 6.82 7.87 367.67 271.67 95.5% 87.1%174.00 9.90 7.04 157.06 67.03 96.32 6.41 7.74 367.76 271.76 95.5% 87.1%175.00 10.10 7.15 157.75 66.64 96.32 6.21 7.68 367.81 271.81 95.5% 87.1%180.00 11.10 7.70 161.20 64.69 96.32 5.24 7.38 368.03 272.03 95.5% 87.0%185.00 12.10 8.25 164.65 62.74 96.32 4.26 7.08 368.26 272.26 95.5% 86.9%190.00 13.10 8.80 168.10 60.79 96.32 3.29 6.78 368.48 272.48 95.5% 86.9%195.00 14.10 9.35 171.55 58.84 96.32 2.31 6.48 368.71 272.71 95.5% 86.8%200.00 15.10 9.90 175.00 56.89 96.32 1.34 6.18 368.93 272.93 95.5% 86.7%210.00 17.10 11.00 181.90 52.99 96.32 - 5.58 370.00 274.00 76.0% 86.4%220.00 19.10 12.10 188.80 49.09 96.32 - 4.98 372.40 276.40 76.0% 85.6%230.00 21.10 13.20 195.70 45.19 96.32 - 4.38 374.80 278.80 76.0% 84.9%240.00 23.10 14.30 202.60 41.29 96.32 - 3.78 377.20 281.20 76.0% 84.2%250.00 25.10 15.40 209.50 37.39 96.32 - 3.18 379.60 283.60 76.0% 83.5%260.00 27.10 16.50 216.40 33.49 96.32 - 2.58 382.00 286.00 76.0% 82.8%270.00 29.10 17.60 223.30 29.59 96.32 - 1.98 384.40 288.40 76.0% 82.1%280.00 31.10 18.70 230.20 25.69 96.32 - 1.38 386.80 290.80 76.0% 81.4%290.00 33.10 19.80 237.10 21.79 96.32 - 0.78 389.20 293.20 76.0% 80.7%300.00 35.10 20.90 244.00 17.89 96.32 - 0.18 391.60 295.60 76.0% 80.1%310.00 37.10 22.00 250.90 13.99 96.32 - - 394.41 298.41 70.0% 79.3%320.00 39.10 23.10 257.80 10.09 96.32 - - 397.41 301.41 70.0% 78.5%330.00 41.10 24.20 264.70 6.19 96.32 - - 400.41 304.41 70.0% 77.7%340.00 43.10 25.30 271.60 2.29 96.32 - - 403.41 307.41 70.0% 77.0%350.00 45.10 26.40 278.50 - 94.71 - - 406.41 310.41 70.0% 76.2%360.00 47.10 27.50 285.40 - 90.81 - - 409.41 313.41 70.0% 75.5%370.00 49.10 28.60 292.30 - 86.91 - - 412.41 316.41 70.0% 74.8%380.00 51.10 29.70 299.20 - 83.01 - - 415.41 319.41 70.0% 74.1%390.00 53.10 30.80 306.10 - 79.11 - - 418.41 322.41 70.0% 73.4%400.00 55.10 31.90 313.00 - 75.21 - - 421.41 325.41 70.0% 72.7%


- 92 -

1.6b Couple with 2 children under 11 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £332.67 pw No child care costs Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 - 71.31 - - 424.41 328.41 70.0% 72.1%420.00 59.10 34.10 326.80 - 67.41 - - 427.41 331.41 70.0% 71.4%430.00 61.10 35.20 333.70 - 63.51 - - 430.41 334.41 70.0% 70.8%440.00 63.10 36.30 340.60 - 59.61 - - 433.41 337.41 70.0% 70.1%450.00 65.10 37.40 347.50 - 55.71 - - 436.41 340.41 70.0% 69.5%460.00 67.10 38.50 354.40 - 51.81 - - 439.41 343.41 70.0% 68.9%470.00 69.10 39.60 361.30 - 47.91 - - 442.41 346.41 70.0% 68.3%480.00 71.10 40.70 368.20 - 44.01 - - 445.41 349.41 70.0% 67.7%490.00 73.10 41.80 375.10 - 40.11 - - 448.41 352.41 70.0% 67.2%500.00 75.10 42.90 382.00 - 36.21 - - 451.41 355.41 70.0% 66.6%510.00 77.10 44.00 388.90 - 32.31 - - 454.41 358.41 70.0% 66.0%520.00 79.10 45.10 395.80 - 28.41 - - 457.41 361.41 70.0% 65.5%530.00 81.10 46.20 402.70 - 24.51 - - 460.41 364.41 70.0% 64.9%540.00 83.10 47.30 409.60 - 20.61 - - 463.41 367.41 70.0% 64.4%550.00 85.10 48.40 416.50 - 16.71 - - 466.41 370.41 70.0% 63.9%560.00 87.10 49.50 423.40 - 12.81 - - 469.41 373.41 70.0% 63.4%570.00 89.10 50.60 430.30 - 10.50 - - 474.00 378.00 31.0% 62.6%580.00 91.10 51.70 437.20 - 10.50 - - 480.90 384.90 31.0% 61.5%590.00 93.10 52.80 444.10 - 10.50 - - 487.80 391.80 31.0% 60.4%600.00 95.10 53.90 451.00 - 10.50 - - 494.70 398.70 31.0% 59.4%610.00 97.10 55.00 457.90 - 10.50 - - 501.60 405.60 31.0% 58.4%620.00 99.10 56.10 464.80 - 10.50 - - 508.50 412.50 31.0% 57.4%630.00 101.10 57.20 471.70 - 10.50 - - 515.40 419.40 31.0% 56.4%640.00 103.10 58.30 478.60 - 10.50 - - 522.30 426.30 31.0% 55.5%650.00 105.10 59.40 485.50 - 10.50 - - 529.20 433.20 31.0% 54.6%660.00 107.10 60.50 492.40 - 10.50 - - 536.10 440.10 31.0% 53.8%670.00 109.10 61.60 499.30 - 10.50 - - 543.00 447.00 31.0% 52.9%680.00 111.10 62.70 506.20 - 10.50 - - 549.90 453.90 31.0% 52.1%690.00 113.10 63.80 513.10 - 10.50 - - 556.80 460.80 31.0% 51.4%700.00 115.10 64.90 520.00 - 10.50 - - 563.70 467.70 31.0% 50.6%710.00 117.10 66.00 526.90 - 10.50 - - 570.60 474.60 31.0% 49.9%720.00 119.10 67.10 533.80 - 10.50 - - 577.50 481.50 31.0% 49.2%730.00 121.10 68.20 540.70 - 10.50 - - 584.40 488.40 31.0% 48.5%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 495.30 31.0% 47.8%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 502.20 31.0% 47.1%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 509.10 31.0% 46.5%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 516.00 31.0% 45.9%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 522.90 31.0% 45.3%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 529.80 31.0% 44.7%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 536.70 31.0% 44.1%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 543.60 31.0% 43.5%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 550.50 31.0% 43.0%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 557.40 31.0% 42.5%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 564.30 31.0% 41.9%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 570.55 41.0% 41.5%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 576.45 41.0% 41.1%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 582.35 41.0% 40.6%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 588.25 41.0% 40.2%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 594.15 41.0% 39.8%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 600.05 41.0% 39.4%


- 93 -









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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

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pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 94 -

1.6c Couple with 2 children under 11 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £446.67 pw No child care costs Child Benefit = £33.20 pw





100.00 - - 100.00 71.96 96.32 154.30 18.17 473.94 263.94 85.0% 89.7%105.00 - - 105.00 71.96 96.32 151.05 17.17 474.69 264.69 85.0% 89.4%110.00 - - 110.00 71.96 96.32 147.80 16.17 475.44 265.44 86.6% 89.2%115.00 - 0.55 114.45 71.96 96.32 144.90 15.28 476.11 266.11 86.6% 88.9%120.00 - 1.10 118.90 71.96 96.32 142.01 14.39 476.78 266.78 86.6% 88.7%125.00 0.10 1.65 123.25 71.23 96.32 139.66 13.66 477.32 267.32 95.5% 88.5%130.00 1.10 2.20 126.70 69.28 96.32 138.68 13.36 477.55 267.55 95.5% 88.5%135.00 2.10 2.75 130.15 67.33 96.32 137.71 13.06 477.77 267.77 95.5% 88.4%140.00 3.10 3.30 133.60 65.38 96.32 136.73 12.76 478.00 268.00 95.5% 88.3%145.00 4.10 3.85 137.05 63.43 96.32 135.76 12.46 478.22 268.22 95.5% 88.2%150.00 5.10 4.40 140.50 61.48 96.32 134.78 12.16 478.45 268.45 95.5% 88.2%155.00 6.10 4.95 143.95 59.53 96.32 133.81 11.86 478.67 268.67 95.5% 88.1%160.00 7.10 5.50 147.40 57.58 96.32 132.83 11.56 478.90 268.90 95.5% 88.0%165.00 8.10 6.05 150.85 55.63 96.32 131.86 11.26 479.12 269.12 95.5% 87.9%170.00 9.10 6.60 154.30 53.68 96.32 130.88 10.96 479.35 269.35 95.5% 87.9%175.00 10.10 7.15 157.75 51.73 96.32 129.91 10.66 479.57 269.57 95.5% 87.8%180.00 11.10 7.70 161.20 49.78 96.32 128.93 10.36 479.80 269.80 95.5% 87.7%185.00 12.10 8.25 164.65 47.83 96.32 127.96 10.06 480.02 270.02 95.5% 87.6%190.00 13.10 8.80 168.10 45.88 96.32 126.98 9.76 480.25 270.25 95.5% 87.6%195.00 14.10 9.35 171.55 43.93 96.32 126.01 9.46 480.47 270.47 95.5% 87.5%200.00 15.10 9.90 175.00 41.98 96.32 125.03 9.16 480.70 270.70 95.5% 87.4%210.00 17.10 11.00 181.90 38.08 96.32 123.08 8.56 481.15 271.15 95.5% 87.3%220.00 19.10 12.10 188.80 34.18 96.32 121.13 7.96 481.60 271.60 95.5% 87.1%230.00 21.10 13.20 195.70 30.28 96.32 119.18 7.36 482.05 272.05 95.5% 87.0%240.00 23.10 14.30 202.60 26.38 96.32 117.23 6.76 482.50 272.50 95.5% 86.9%250.00 25.10 15.40 209.50 22.48 96.32 115.28 6.16 482.95 272.95 95.5% 86.7%260.00 27.10 16.50 216.40 18.58 96.32 113.33 5.56 483.40 273.40 95.5% 86.6%270.00 29.10 17.60 223.30 14.68 96.32 111.38 4.96 483.85 273.85 95.5% 86.4%280.00 31.10 18.70 230.20 10.78 96.32 109.43 4.36 484.30 274.30 95.5% 86.3%290.00 33.10 19.80 237.10 6.88 96.32 107.48 3.76 484.75 274.75 95.5% 86.1%300.00 35.10 20.90 244.00 2.98 96.32 105.53 3.16 485.20 275.20 95.5% 86.0%310.00 37.10 22.00 250.90 - 95.40 103.58 2.56 485.65 275.65 95.5% 85.9%320.00 39.10 23.10 257.80 - 91.50 101.63 1.96 486.10 276.10 95.5% 85.7%330.00 41.10 24.20 264.70 - 87.60 99.68 1.36 486.55 276.55 95.5% 85.6%340.00 43.10 25.30 271.60 - 83.70 97.73 0.76 487.00 277.00 95.5% 85.4%350.00 45.10 26.40 278.50 - 79.80 95.78 0.16 487.45 277.45 95.5% 85.3%360.00 47.10 27.50 285.40 - 75.90 93.83 - 488.33 278.33 89.5% 85.0%370.00 49.10 28.60 292.30 - 72.00 91.88 - 489.38 279.38 89.5% 84.7%380.00 51.10 29.70 299.20 - 68.10 89.93 - 490.43 280.43 89.5% 84.4%390.00 53.10 30.80 306.10 - 64.20 87.98 - 491.48 281.48 89.5% 84.1%400.00 55.10 31.90 313.00 - 60.30 86.03 - 492.53 282.53 89.5% 83.8%


- 95 -

1.6c Couple with 2 children under 11 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £446.67 pw No child care costs Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 - 56.40 84.08 - 493.58 283.58 89.5% 83.5%420.00 59.10 34.10 326.80 - 52.50 82.13 - 494.63 284.63 89.5% 83.1%430.00 61.10 35.20 333.70 - 48.60 80.18 - 495.68 285.68 89.5% 82.8%440.00 63.10 36.30 340.60 - 44.70 78.23 - 496.73 286.73 89.5% 82.5%450.00 65.10 37.40 347.50 - 40.80 76.28 - 497.78 287.78 89.5% 82.2%460.00 67.10 38.50 354.40 - 36.90 74.33 - 498.83 288.83 89.5% 81.9%470.00 69.10 39.60 361.30 - 33.00 72.38 - 499.88 289.88 89.5% 81.6%480.00 71.10 40.70 368.20 - 29.10 70.43 - 500.93 290.93 89.5% 81.3%490.00 73.10 41.80 375.10 - 25.20 68.48 - 501.98 291.98 89.5% 81.1%500.00 75.10 42.90 382.00 - 21.30 66.53 - 503.03 293.03 89.5% 80.8%510.00 77.10 44.00 388.90 - 17.40 64.58 - 504.08 294.08 89.5% 80.5%520.00 79.10 45.10 395.80 - 13.50 62.63 - 505.13 295.13 89.5% 80.2%530.00 81.10 46.20 402.70 - 10.50 60.10 - 506.50 296.50 75.8% 79.8%540.00 83.10 47.30 409.60 - 10.50 55.61 - 508.91 298.91 75.8% 79.2%550.00 85.10 48.40 416.50 - 10.50 51.13 - 511.33 301.33 75.9% 78.5%560.00 87.10 49.50 423.40 - 10.50 46.64 - 513.74 303.74 75.9% 77.9%570.00 89.10 50.60 430.30 - 10.50 42.16 - 516.16 306.16 75.8% 77.3%580.00 91.10 51.70 437.20 - 10.50 37.67 - 518.57 308.57 75.9% 76.7%590.00 93.10 52.80 444.10 - 10.50 33.19 - 520.99 310.99 75.9% 76.1%600.00 95.10 53.90 451.00 - 10.50 28.70 - 523.40 313.40 75.8% 75.5%610.00 97.10 55.00 457.90 - 10.50 24.22 - 525.82 315.82 75.9% 74.9%620.00 99.10 56.10 464.80 - 10.50 19.73 - 528.23 318.23 75.9% 74.4%630.00 101.10 57.20 471.70 - 10.50 15.25 - 530.65 320.65 75.8% 73.8%640.00 103.10 58.30 478.60 - 10.50 10.76 - 533.06 323.06 75.9% 73.3%650.00 105.10 59.40 485.50 - 10.50 6.28 - 535.48 325.48 75.9% 72.7%660.00 107.10 60.50 492.40 - 10.50 1.79 - 537.89 327.89 75.9% 72.2%670.00 109.10 61.60 499.30 - 10.50 - - 543.00 333.00 31.0% 71.1%680.00 111.10 62.70 506.20 - 10.50 - - 549.90 339.90 31.0% 69.6%690.00 113.10 63.80 513.10 - 10.50 - - 556.80 346.80 31.0% 68.2%700.00 115.10 64.90 520.00 - 10.50 - - 563.70 353.70 31.0% 66.9%710.00 117.10 66.00 526.90 - 10.50 - - 570.60 360.60 31.0% 65.6%720.00 119.10 67.10 533.80 - 10.50 - - 577.50 367.50 31.0% 64.4%730.00 121.10 68.20 540.70 - 10.50 - - 584.40 374.40 31.0% 63.2%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 381.30 31.0% 62.1%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 388.20 31.0% 61.0%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 395.10 31.0% 59.9%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 402.00 31.0% 58.9%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 408.90 31.0% 57.9%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 415.80 31.0% 56.9%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 422.70 31.0% 56.0%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 429.60 31.0% 55.1%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 436.50 31.0% 54.2%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 443.40 31.0% 53.4%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 450.30 31.0% 52.6%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 456.55 41.0% 51.8%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 462.45 41.0% 51.2%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 468.35 41.0% 50.5%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 474.25 41.0% 49.9%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 480.15 41.0% 49.3%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 486.05 41.0% 48.7%


- 96 -

Couple with 2 children under 11 , Private Tenant




55.85 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.6%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%307.65 WTC disappears/CTC reduced by pay 95.5%352.56 CTB disappears 89.5%662.88 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

200

300

400

500

600

700

800

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

60%

80%

100%

120%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 97 -

1.6d Couple with 2 children under 11 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £446.67 pw No child care costs Child Benefit = £33.20 pw




171.90 9.48 6.81 155.61 67.85 96.32 120.82 7.87 481.67 271.67 95.5% 87.1%174.00 9.90 7.04 157.06 67.03 96.32 120.41 7.74 481.76 271.76 95.5% 87.1%175.00 10.10 7.15 157.75 66.64 96.32 120.21 7.68 481.81 271.81 95.5% 87.1%180.00 11.10 7.70 161.20 64.69 96.32 119.24 7.38 482.03 272.03 95.5% 87.0%185.00 12.10 8.25 164.65 62.74 96.32 118.26 7.08 482.26 272.26 95.5% 86.9%190.00 13.10 8.80 168.10 60.79 96.32 117.29 6.78 482.48 272.48 95.5% 86.9%195.00 14.10 9.35 171.55 58.84 96.32 116.31 6.48 482.71 272.71 95.5% 86.8%200.00 15.10 9.90 175.00 56.89 96.32 115.34 6.18 482.93 272.93 95.5% 86.7%210.00 17.10 11.00 181.90 52.99 96.32 113.39 5.58 483.38 273.38 95.5% 86.6%220.00 19.10 12.10 188.80 49.09 96.32 111.44 4.98 483.83 273.83 95.5% 86.4%230.00 21.10 13.20 195.70 45.19 96.32 109.49 4.38 484.28 274.28 95.5% 86.3%240.00 23.10 14.30 202.60 41.29 96.32 107.54 3.78 484.73 274.73 95.5% 86.1%250.00 25.10 15.40 209.50 37.39 96.32 105.59 3.18 485.18 275.18 95.5% 86.0%260.00 27.10 16.50 216.40 33.49 96.32 103.64 2.58 485.63 275.63 95.5% 85.9%270.00 29.10 17.60 223.30 29.59 96.32 101.69 1.98 486.08 276.08 95.5% 85.7%280.00 31.10 18.70 230.20 25.69 96.32 99.74 1.38 486.53 276.53 95.5% 85.6%290.00 33.10 19.80 237.10 21.79 96.32 97.79 0.78 486.98 276.98 95.5% 85.4%300.00 35.10 20.90 244.00 17.89 96.32 95.84 0.18 487.43 277.43 95.5% 85.3%310.00 37.10 22.00 250.90 13.99 96.32 93.89 - 488.30 278.30 89.5% 85.0%320.00 39.10 23.10 257.80 10.09 96.32 91.94 - 489.35 279.35 89.5% 84.7%330.00 41.10 24.20 264.70 6.19 96.32 89.99 - 490.40 280.40 89.5% 84.4%340.00 43.10 25.30 271.60 2.29 96.32 88.04 - 491.45 281.45 89.5% 84.1%350.00 45.10 26.40 278.50 - 94.71 86.09 - 492.50 282.50 89.5% 83.8%360.00 47.10 27.50 285.40 - 90.81 84.14 - 493.55 283.55 89.5% 83.5%370.00 49.10 28.60 292.30 - 86.91 82.19 - 494.60 284.60 89.5% 83.2%380.00 51.10 29.70 299.20 - 83.01 80.24 - 495.65 285.65 89.5% 82.9%390.00 53.10 30.80 306.10 - 79.11 78.29 - 496.70 286.70 89.5% 82.5%400.00 55.10 31.90 313.00 - 75.21 76.34 - 497.75 287.75 89.5% 82.2%


- 98 -

1.6d Couple with 2 children under 11 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £446.67 pw No child care costs Child Benefit = £33.20 pw




410.00 57.10 33.00 319.90 - 71.31 74.39 - 498.80 288.80 89.5% 81.9%420.00 59.10 34.10 326.80 - 67.41 72.44 - 499.85 289.85 89.5% 81.7%430.00 61.10 35.20 333.70 - 63.51 70.49 - 500.90 290.90 89.5% 81.4%440.00 63.10 36.30 340.60 - 59.61 68.54 - 501.95 291.95 89.5% 81.1%450.00 65.10 37.40 347.50 - 55.71 66.59 - 503.00 293.00 89.5% 80.8%460.00 67.10 38.50 354.40 - 51.81 64.64 - 504.05 294.05 89.5% 80.5%470.00 69.10 39.60 361.30 - 47.91 62.69 - 505.10 295.10 89.5% 80.2%480.00 71.10 40.70 368.20 - 44.01 60.74 - 506.15 296.15 89.5% 79.9%490.00 73.10 41.80 375.10 - 40.11 58.79 - 507.20 297.20 89.5% 79.6%500.00 75.10 42.90 382.00 - 36.21 56.84 - 508.25 298.25 89.5% 79.4%510.00 77.10 44.00 388.90 - 32.31 54.89 - 509.30 299.30 89.5% 79.1%520.00 79.10 45.10 395.80 - 28.41 52.94 - 510.35 300.35 89.5% 78.8%530.00 81.10 46.20 402.70 - 24.51 50.99 - 511.40 301.40 89.5% 78.5%540.00 83.10 47.30 409.60 - 20.61 49.04 - 512.45 302.45 89.5% 78.3%550.00 85.10 48.40 416.50 - 16.71 47.09 - 513.50 303.50 89.5% 78.0%560.00 87.10 49.50 423.40 - 12.81 45.14 - 514.55 304.55 89.5% 77.7%570.00 89.10 50.60 430.30 - 10.50 42.16 - 516.16 306.16 75.8% 77.3%580.00 91.10 51.70 437.20 - 10.50 37.67 - 518.57 308.57 75.9% 76.7%590.00 93.10 52.80 444.10 - 10.50 33.19 - 520.99 310.99 75.9% 76.1%600.00 95.10 53.90 451.00 - 10.50 28.70 - 523.40 313.40 75.8% 75.5%610.00 97.10 55.00 457.90 - 10.50 24.22 - 525.82 315.82 75.9% 74.9%620.00 99.10 56.10 464.80 - 10.50 19.73 - 528.23 318.23 75.9% 74.4%630.00 101.10 57.20 471.70 - 10.50 15.25 - 530.65 320.65 75.8% 73.8%640.00 103.10 58.30 478.60 - 10.50 10.76 - 533.06 323.06 75.9% 73.3%650.00 105.10 59.40 485.50 - 10.50 6.28 - 535.48 325.48 75.9% 72.7%660.00 107.10 60.50 492.40 - 10.50 1.79 - 537.89 327.89 75.9% 72.2%670.00 109.10 61.60 499.30 - 10.50 - - 543.00 333.00 31.0% 71.1%680.00 111.10 62.70 506.20 - 10.50 - - 549.90 339.90 31.0% 69.6%690.00 113.10 63.80 513.10 - 10.50 - - 556.80 346.80 31.0% 68.2%700.00 115.10 64.90 520.00 - 10.50 - - 563.70 353.70 31.0% 66.9%710.00 117.10 66.00 526.90 - 10.50 - - 570.60 360.60 31.0% 65.6%720.00 119.10 67.10 533.80 - 10.50 - - 577.50 367.50 31.0% 64.4%730.00 121.10 68.20 540.70 - 10.50 - - 584.40 374.40 31.0% 63.2%740.00 123.10 69.30 547.60 - 10.50 - - 591.30 381.30 31.0% 62.1%750.00 125.10 70.40 554.50 - 10.50 - - 598.20 388.20 31.0% 61.0%760.00 127.10 71.50 561.40 - 10.50 - - 605.10 395.10 31.0% 59.9%770.00 129.10 72.60 568.30 - 10.50 - - 612.00 402.00 31.0% 58.9%780.00 131.10 73.70 575.20 - 10.50 - - 618.90 408.90 31.0% 57.9%790.00 133.10 74.80 582.10 - 10.50 - - 625.80 415.80 31.0% 56.9%800.00 135.10 75.90 589.00 - 10.50 - - 632.70 422.70 31.0% 56.0%810.00 137.10 77.00 595.90 - 10.50 - - 639.60 429.60 31.0% 55.1%820.00 139.10 78.10 602.80 - 10.50 - - 646.50 436.50 31.0% 54.2%830.00 141.10 79.20 609.70 - 10.50 - - 653.40 443.40 31.0% 53.4%840.00 143.10 80.30 616.60 - 10.50 - - 660.30 450.30 31.0% 52.6%850.00 146.35 80.80 622.85 - 10.50 - - 666.55 456.55 41.0% 51.8%860.00 150.35 80.90 628.75 - 10.50 - - 672.45 462.45 41.0% 51.2%870.00 154.35 81.00 634.65 - 10.50 - - 678.35 468.35 41.0% 50.5%880.00 158.35 81.10 640.55 - 10.50 - - 684.25 474.25 41.0% 49.9%890.00 162.35 81.20 646.45 - 10.50 - - 690.15 480.15 41.0% 49.3%900.00 166.35 81.30 652.35 - 10.50 - - 696.05 486.05 41.0% 48.7%


- 99 -





40.94 Income reduces HB/CTB 85.0%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%302.86 CTB disappears 89.5%345.88 WTC disappears/CTC reduced by pay 89.5%662.88 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

ing

cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 100 -

1.7a Couple with 3 children: 2 under 11, 1 aged 11-15 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £396.44 pw No child care costs Child Benefit = £46.40 pw





100.00 - - 100.00 71.96 139.23 40.30 18.17 416.05 320.05 85.0% 93.9%105.00 - - 105.00 71.96 139.23 37.05 17.17 416.80 320.80 85.0% 93.7%110.00 - - 110.00 71.96 139.23 33.80 16.17 417.55 321.55 86.7% 93.4%115.00 - 0.55 114.45 71.96 139.23 30.90 15.28 418.22 322.22 86.7% 93.2%120.00 - 1.10 118.90 71.96 139.23 28.01 14.39 418.89 322.89 86.6% 93.0%125.00 0.10 1.65 123.25 71.23 139.23 25.66 13.66 419.43 323.43 95.5% 92.9%130.00 1.10 2.20 126.70 69.28 139.23 24.68 13.36 419.66 323.66 95.5% 92.8%135.00 2.10 2.75 130.15 67.33 139.23 23.71 13.06 419.88 323.88 95.5% 92.8%140.00 3.10 3.30 133.60 65.38 139.23 22.73 12.76 420.11 324.11 95.5% 92.7%145.00 4.10 3.85 137.05 63.43 139.23 21.76 12.46 420.33 324.33 95.5% 92.6%150.00 5.10 4.40 140.50 61.48 139.23 20.78 12.16 420.56 324.56 95.5% 92.6%155.00 6.10 4.95 143.95 59.53 139.23 19.81 11.86 420.78 324.78 95.5% 92.5%160.00 7.10 5.50 147.40 57.58 139.23 18.83 11.56 421.01 325.01 95.5% 92.4%165.00 8.10 6.05 150.85 55.63 139.23 17.86 11.26 421.23 325.23 95.5% 92.4%170.00 9.10 6.60 154.30 53.68 139.23 16.88 10.96 421.46 325.46 95.5% 92.3%175.00 10.10 7.15 157.75 51.73 139.23 15.91 10.66 421.68 325.68 95.5% 92.2%180.00 11.10 7.70 161.20 49.78 139.23 14.93 10.36 421.91 325.91 95.5% 92.2%185.00 12.10 8.25 164.65 47.83 139.23 13.96 10.06 422.13 326.13 95.5% 92.1%190.00 13.10 8.80 168.10 45.88 139.23 12.98 9.76 422.36 326.36 95.5% 92.1%195.00 14.10 9.35 171.55 43.93 139.23 12.01 9.46 422.58 326.58 95.5% 92.0%200.00 15.10 9.90 175.00 41.98 139.23 11.03 9.16 422.81 326.81 95.5% 91.9%210.00 17.10 11.00 181.90 38.08 139.23 9.08 8.56 423.26 327.26 95.5% 91.8%220.00 19.10 12.10 188.80 34.18 139.23 7.13 7.96 423.71 327.71 95.5% 91.7%230.00 21.10 13.20 195.70 30.28 139.23 5.18 7.36 424.16 328.16 95.5% 91.6%240.00 23.10 14.30 202.60 26.38 139.23 3.23 6.76 424.61 328.61 95.5% 91.4%250.00 25.10 15.40 209.50 22.48 139.23 1.28 6.16 425.06 329.06 95.5% 91.3%260.00 27.10 16.50 216.40 18.58 139.23 - 5.56 426.18 330.18 76.0% 91.0%270.00 29.10 17.60 223.30 14.68 139.23 - 4.96 428.58 332.58 76.0% 90.3%280.00 31.10 18.70 230.20 10.78 139.23 - 4.36 430.98 334.98 76.0% 89.7%290.00 33.10 19.80 237.10 6.88 139.23 - 3.76 433.38 337.38 76.0% 89.1%300.00 35.10 20.90 244.00 2.98 139.23 - 3.16 435.78 339.78 76.0% 88.4%310.00 37.10 22.00 250.90 - 138.31 - 2.56 438.18 342.18 76.0% 87.8%320.00 39.10 23.10 257.80 - 134.41 - 1.96 440.58 344.58 76.0% 87.2%330.00 41.10 24.20 264.70 - 130.51 - 1.36 442.98 346.98 76.0% 86.6%340.00 43.10 25.30 271.60 - 126.61 - 0.76 445.38 349.38 76.0% 86.0%350.00 45.10 26.40 278.50 - 122.71 - 0.16 447.78 351.78 76.0% 85.4%360.00 47.10 27.50 285.40 - 118.81 - - 450.61 354.61 70.0% 84.7%370.00 49.10 28.60 292.30 - 114.91 - - 453.61 357.61 70.0% 84.0%380.00 51.10 29.70 299.20 - 111.01 - - 456.61 360.61 70.0% 83.3%390.00 53.10 30.80 306.10 - 107.11 - - 459.61 363.61 70.0% 82.6%400.00 55.10 31.90 313.00 - 103.21 - - 462.61 366.61 70.0% 81.9%


- 101 -

1.7a Couple with 3 children: 2 under 11, 1 aged 11-15 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £396.44 pw No child care costs Child Benefit = £46.40 pw




410.00 57.10 33.00 319.90 - 99.31 - - 465.61 369.61 70.0% 81.3%420.00 59.10 34.10 326.80 - 95.41 - - 468.61 372.61 70.0% 80.6%430.00 61.10 35.20 333.70 - 91.51 - - 471.61 375.61 70.0% 80.0%440.00 63.10 36.30 340.60 - 87.61 - - 474.61 378.61 70.0% 79.4%450.00 65.10 37.40 347.50 - 83.71 - - 477.61 381.61 70.0% 78.7%460.00 67.10 38.50 354.40 - 79.81 - - 480.61 384.61 70.0% 78.1%470.00 69.10 39.60 361.30 - 75.91 - - 483.61 387.61 70.0% 77.5%480.00 71.10 40.70 368.20 - 72.01 - - 486.61 390.61 70.0% 76.9%490.00 73.10 41.80 375.10 - 68.11 - - 489.61 393.61 70.0% 76.3%500.00 75.10 42.90 382.00 - 64.21 - - 492.61 396.61 70.0% 75.8%510.00 77.10 44.00 388.90 - 60.31 - - 495.61 399.61 70.0% 75.2%520.00 79.10 45.10 395.80 - 56.41 - - 498.61 402.61 70.0% 74.6%530.00 81.10 46.20 402.70 - 52.51 - - 501.61 405.61 70.0% 74.1%540.00 83.10 47.30 409.60 - 48.61 - - 504.61 408.61 70.0% 73.5%550.00 85.10 48.40 416.50 - 44.71 - - 507.61 411.61 70.0% 73.0%560.00 87.10 49.50 423.40 - 40.81 - - 510.61 414.61 70.0% 72.5%570.00 89.10 50.60 430.30 - 36.91 - - 513.61 417.61 70.0% 71.9%580.00 91.10 51.70 437.20 - 33.01 - - 516.61 420.61 70.0% 71.4%590.00 93.10 52.80 444.10 - 29.11 - - 519.61 423.61 70.0% 70.9%600.00 95.10 53.90 451.00 - 25.21 - - 522.61 426.61 70.0% 70.4%610.00 97.10 55.00 457.90 - 21.31 - - 525.61 429.61 70.0% 69.9%620.00 99.10 56.10 464.80 - 17.41 - - 528.61 432.61 70.0% 69.4%630.00 101.10 57.20 471.70 - 13.51 - - 531.61 435.61 70.0% 69.0%640.00 103.10 58.30 478.60 - 10.50 - - 535.50 439.50 31.0% 68.4%650.00 105.10 59.40 485.50 - 10.50 - - 542.40 446.40 31.0% 67.3%660.00 107.10 60.50 492.40 - 10.50 - - 549.30 453.30 31.0% 66.3%670.00 109.10 61.60 499.30 - 10.50 - - 556.20 460.20 31.0% 65.3%680.00 111.10 62.70 506.20 - 10.50 - - 563.10 467.10 31.0% 64.3%690.00 113.10 63.80 513.10 - 10.50 - - 570.00 474.00 31.0% 63.4%700.00 115.10 64.90 520.00 - 10.50 - - 576.90 480.90 31.0% 62.5%710.00 117.10 66.00 526.90 - 10.50 - - 583.80 487.80 31.0% 61.6%720.00 119.10 67.10 533.80 - 10.50 - - 590.70 494.70 31.0% 60.7%730.00 121.10 68.20 540.70 - 10.50 - - 597.60 501.60 31.0% 59.9%740.00 123.10 69.30 547.60 - 10.50 - - 604.50 508.50 31.0% 59.1%750.00 125.10 70.40 554.50 - 10.50 - - 611.40 515.40 31.0% 58.3%760.00 127.10 71.50 561.40 - 10.50 - - 618.30 522.30 31.0% 57.5%770.00 129.10 72.60 568.30 - 10.50 - - 625.20 529.20 31.0% 56.8%780.00 131.10 73.70 575.20 - 10.50 - - 632.10 536.10 31.0% 56.0%790.00 133.10 74.80 582.10 - 10.50 - - 639.00 543.00 31.0% 55.3%800.00 135.10 75.90 589.00 - 10.50 - - 645.90 549.90 31.0% 54.6%810.00 137.10 77.00 595.90 - 10.50 - - 652.80 556.80 31.0% 54.0%820.00 139.10 78.10 602.80 - 10.50 - - 659.70 563.70 31.0% 53.3%830.00 141.10 79.20 609.70 - 10.50 - - 666.60 570.60 31.0% 52.7%840.00 143.10 80.30 616.60 - 10.50 - - 673.50 577.50 31.0% 52.0%850.00 146.35 80.80 622.85 - 10.50 - - 679.75 583.75 41.0% 51.5%860.00 150.35 80.90 628.75 - 10.50 - - 685.65 589.65 41.0% 51.0%870.00 154.35 81.00 634.65 - 10.50 - - 691.55 595.55 41.0% 50.4%880.00 158.35 81.10 640.55 - 10.50 - - 697.45 601.45 41.0% 50.0%890.00 162.35 81.20 646.45 - 10.50 - - 703.35 607.35 41.0% 49.5%900.00 166.35 81.30 652.35 - 10.50 - - 709.25 613.25 41.0% 49.0%


- 102 -

Couple with 3 children: 2 under 11, 1 aged 11-15 , LA Tenant




55.85 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%254.01 HB disappears 76.0%307.65 WTC disappears/CTC reduced by pay 76.0%352.56 CTB disappears 70.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

Net

inco

me

(Bef

ore

hous

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cost

s) £

pw CTB

HB

WTC

CTC

Take HomePayChB

0%

20%

40%

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 103 -

1.7b Couple with 3 children: 2 under 11, 1 aged 11-15 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £396.44 pw No child care costs Child Benefit = £46.40 pw




171.90 9.48 6.81 155.61 67.85 139.23 6.82 7.87 423.78 327.78 95.5% 91.7%174.00 9.90 7.04 157.06 67.03 139.23 6.41 7.74 423.87 327.87 95.5% 91.6%175.00 10.10 7.15 157.75 66.64 139.23 6.21 7.68 423.92 327.92 95.5% 91.6%180.00 11.10 7.70 161.20 64.69 139.23 5.24 7.38 424.14 328.14 95.5% 91.6%185.00 12.10 8.25 164.65 62.74 139.23 4.26 7.08 424.37 328.37 95.5% 91.5%190.00 13.10 8.80 168.10 60.79 139.23 3.29 6.78 424.59 328.59 95.5% 91.4%195.00 14.10 9.35 171.55 58.84 139.23 2.31 6.48 424.82 328.82 95.5% 91.4%200.00 15.10 9.90 175.00 56.89 139.23 1.34 6.18 425.04 329.04 95.5% 91.3%210.00 17.10 11.00 181.90 52.99 139.23 - 5.58 426.11 330.11 76.0% 91.0%220.00 19.10 12.10 188.80 49.09 139.23 - 4.98 428.51 332.51 76.0% 90.4%230.00 21.10 13.20 195.70 45.19 139.23 - 4.38 430.91 334.91 76.0% 89.7%240.00 23.10 14.30 202.60 41.29 139.23 - 3.78 433.31 337.31 76.0% 89.1%250.00 25.10 15.40 209.50 37.39 139.23 - 3.18 435.71 339.71 76.0% 88.4%260.00 27.10 16.50 216.40 33.49 139.23 - 2.58 438.11 342.11 76.0% 87.8%270.00 29.10 17.60 223.30 29.59 139.23 - 1.98 440.51 344.51 76.0% 87.2%280.00 31.10 18.70 230.20 25.69 139.23 - 1.38 442.91 346.91 76.0% 86.6%290.00 33.10 19.80 237.10 21.79 139.23 - 0.78 445.31 349.31 76.0% 86.0%300.00 35.10 20.90 244.00 17.89 139.23 - 0.18 447.71 351.71 76.0% 85.4%310.00 37.10 22.00 250.90 13.99 139.23 - - 450.52 354.52 70.0% 84.7%320.00 39.10 23.10 257.80 10.09 139.23 - - 453.52 357.52 70.0% 84.0%330.00 41.10 24.20 264.70 6.19 139.23 - - 456.52 360.52 70.0% 83.3%340.00 43.10 25.30 271.60 2.29 139.23 - - 459.52 363.52 70.0% 82.6%350.00 45.10 26.40 278.50 - 137.62 - - 462.52 366.52 70.0% 82.0%360.00 47.10 27.50 285.40 - 133.72 - - 465.52 369.52 70.0% 81.3%370.00 49.10 28.60 292.30 - 129.82 - - 468.52 372.52 70.0% 80.6%380.00 51.10 29.70 299.20 - 125.92 - - 471.52 375.52 70.0% 80.0%390.00 53.10 30.80 306.10 - 122.02 - - 474.52 378.52 70.0% 79.4%400.00 55.10 31.90 313.00 - 118.12 - - 477.52 381.52 70.0% 78.7%


- 104 -

1.7b Couple with 3 children: 2 under 11, 1 aged 11-15 LA TenantTax threshold £124.52 pw Rent £69.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £396.44 pw No child care costs Child Benefit = £46.40 pw




410.00 57.10 33.00 319.90 - 114.22 - - 480.52 384.52 70.0% 78.1%420.00 59.10 34.10 326.80 - 110.32 - - 483.52 387.52 70.0% 77.5%430.00 61.10 35.20 333.70 - 106.42 - - 486.52 390.52 70.0% 76.9%440.00 63.10 36.30 340.60 - 102.52 - - 489.52 393.52 70.0% 76.3%450.00 65.10 37.40 347.50 - 98.62 - - 492.52 396.52 70.0% 75.8%460.00 67.10 38.50 354.40 - 94.72 - - 495.52 399.52 70.0% 75.2%470.00 69.10 39.60 361.30 - 90.82 - - 498.52 402.52 70.0% 74.6%480.00 71.10 40.70 368.20 - 86.92 - - 501.52 405.52 70.0% 74.1%490.00 73.10 41.80 375.10 - 83.02 - - 504.52 408.52 70.0% 73.5%500.00 75.10 42.90 382.00 - 79.12 - - 507.52 411.52 70.0% 73.0%510.00 77.10 44.00 388.90 - 75.22 - - 510.52 414.52 70.0% 72.5%520.00 79.10 45.10 395.80 - 71.32 - - 513.52 417.52 70.0% 72.0%530.00 81.10 46.20 402.70 - 67.42 - - 516.52 420.52 70.0% 71.4%540.00 83.10 47.30 409.60 - 63.52 - - 519.52 423.52 70.0% 70.9%550.00 85.10 48.40 416.50 - 59.62 - - 522.52 426.52 70.0% 70.4%560.00 87.10 49.50 423.40 - 55.72 - - 525.52 429.52 70.0% 69.9%570.00 89.10 50.60 430.30 - 51.82 - - 528.52 432.52 70.0% 69.5%580.00 91.10 51.70 437.20 - 47.92 - - 531.52 435.52 70.0% 69.0%590.00 93.10 52.80 444.10 - 44.02 - - 534.52 438.52 70.0% 68.5%600.00 95.10 53.90 451.00 - 40.12 - - 537.52 441.52 70.0% 68.0%610.00 97.10 55.00 457.90 - 36.22 - - 540.52 444.52 70.0% 67.6%620.00 99.10 56.10 464.80 - 32.32 - - 543.52 447.52 70.0% 67.1%630.00 101.10 57.20 471.70 - 28.42 - - 546.52 450.52 70.0% 66.7%640.00 103.10 58.30 478.60 - 24.52 - - 549.52 453.52 70.0% 66.2%650.00 105.10 59.40 485.50 - 20.62 - - 552.52 456.52 70.0% 65.8%660.00 107.10 60.50 492.40 - 16.72 - - 555.52 459.52 70.0% 65.4%670.00 109.10 61.60 499.30 - 12.82 - - 558.52 462.52 70.0% 65.0%680.00 111.10 62.70 506.20 - 10.50 - - 563.10 467.10 31.0% 64.3%690.00 113.10 63.80 513.10 - 10.50 - - 570.00 474.00 31.0% 63.4%700.00 115.10 64.90 520.00 - 10.50 - - 576.90 480.90 31.0% 62.5%710.00 117.10 66.00 526.90 - 10.50 - - 583.80 487.80 31.0% 61.6%720.00 119.10 67.10 533.80 - 10.50 - - 590.70 494.70 31.0% 60.7%730.00 121.10 68.20 540.70 - 10.50 - - 597.60 501.60 31.0% 59.9%740.00 123.10 69.30 547.60 - 10.50 - - 604.50 508.50 31.0% 59.1%750.00 125.10 70.40 554.50 - 10.50 - - 611.40 515.40 31.0% 58.3%760.00 127.10 71.50 561.40 - 10.50 - - 618.30 522.30 31.0% 57.5%770.00 129.10 72.60 568.30 - 10.50 - - 625.20 529.20 31.0% 56.8%780.00 131.10 73.70 575.20 - 10.50 - - 632.10 536.10 31.0% 56.0%790.00 133.10 74.80 582.10 - 10.50 - - 639.00 543.00 31.0% 55.3%800.00 135.10 75.90 589.00 - 10.50 - - 645.90 549.90 31.0% 54.6%810.00 137.10 77.00 595.90 - 10.50 - - 652.80 556.80 31.0% 54.0%820.00 139.10 78.10 602.80 - 10.50 - - 659.70 563.70 31.0% 53.3%830.00 141.10 79.20 609.70 - 10.50 - - 666.60 570.60 31.0% 52.7%840.00 143.10 80.30 616.60 - 10.50 - - 673.50 577.50 31.0% 52.0%850.00 146.35 80.80 622.85 - 10.50 - - 679.75 583.75 41.0% 51.5%860.00 150.35 80.90 628.75 - 10.50 - - 685.65 589.65 41.0% 51.0%870.00 154.35 81.00 634.65 - 10.50 - - 691.55 595.55 41.0% 50.4%880.00 158.35 81.10 640.55 - 10.50 - - 697.45 601.45 41.0% 50.0%890.00 162.35 81.20 646.45 - 10.50 - - 703.35 607.35 41.0% 49.5%900.00 166.35 81.30 652.35 - 10.50 - - 709.25 613.25 41.0% 49.0%


- 105 -









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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

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Net

inco

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(Bef

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pw CTB

HB

WTC

CTC

Take HomePayChB

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130


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- 106 -

1.7c Couple with 3 children: 2 under 11, 1 aged 11-15 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £510.44 pw No child care costs Child Benefit = £46.40 pw





100.00 - - 100.00 71.96 139.23 154.30 18.17 530.05 320.05 85.0% 93.9%105.00 - - 105.00 71.96 139.23 151.05 17.17 530.80 320.80 85.0% 93.7%110.00 - - 110.00 71.96 139.23 147.80 16.17 531.55 321.55 86.7% 93.4%115.00 - 0.55 114.45 71.96 139.23 144.90 15.28 532.22 322.22 86.7% 93.2%120.00 - 1.10 118.90 71.96 139.23 142.01 14.39 532.89 322.89 86.7% 93.0%125.00 0.10 1.65 123.25 71.23 139.23 139.66 13.66 533.43 323.43 95.5% 92.9%130.00 1.10 2.20 126.70 69.28 139.23 138.68 13.36 533.66 323.66 95.5% 92.8%135.00 2.10 2.75 130.15 67.33 139.23 137.71 13.06 533.88 323.88 95.5% 92.8%140.00 3.10 3.30 133.60 65.38 139.23 136.73 12.76 534.11 324.11 95.5% 92.7%145.00 4.10 3.85 137.05 63.43 139.23 135.76 12.46 534.33 324.33 95.5% 92.6%150.00 5.10 4.40 140.50 61.48 139.23 134.78 12.16 534.56 324.56 95.5% 92.6%155.00 6.10 4.95 143.95 59.53 139.23 133.81 11.86 534.78 324.78 95.5% 92.5%160.00 7.10 5.50 147.40 57.58 139.23 132.83 11.56 535.01 325.01 95.5% 92.4%165.00 8.10 6.05 150.85 55.63 139.23 131.86 11.26 535.23 325.23 95.5% 92.4%170.00 9.10 6.60 154.30 53.68 139.23 130.88 10.96 535.46 325.46 95.5% 92.3%175.00 10.10 7.15 157.75 51.73 139.23 129.91 10.66 535.68 325.68 95.5% 92.2%180.00 11.10 7.70 161.20 49.78 139.23 128.93 10.36 535.91 325.91 95.5% 92.2%185.00 12.10 8.25 164.65 47.83 139.23 127.96 10.06 536.13 326.13 95.5% 92.1%190.00 13.10 8.80 168.10 45.88 139.23 126.98 9.76 536.36 326.36 95.5% 92.1%195.00 14.10 9.35 171.55 43.93 139.23 126.01 9.46 536.58 326.58 95.5% 92.0%200.00 15.10 9.90 175.00 41.98 139.23 125.03 9.16 536.81 326.81 95.5% 91.9%210.00 17.10 11.00 181.90 38.08 139.23 123.08 8.56 537.26 327.26 95.5% 91.8%220.00 19.10 12.10 188.80 34.18 139.23 121.13 7.96 537.71 327.71 95.5% 91.7%230.00 21.10 13.20 195.70 30.28 139.23 119.18 7.36 538.16 328.16 95.5% 91.6%240.00 23.10 14.30 202.60 26.38 139.23 117.23 6.76 538.61 328.61 95.5% 91.4%250.00 25.10 15.40 209.50 22.48 139.23 115.28 6.16 539.06 329.06 95.5% 91.3%260.00 27.10 16.50 216.40 18.58 139.23 113.33 5.56 539.51 329.51 95.5% 91.2%270.00 29.10 17.60 223.30 14.68 139.23 111.38 4.96 539.96 329.96 95.5% 91.1%280.00 31.10 18.70 230.20 10.78 139.23 109.43 4.36 540.41 330.41 95.5% 90.9%290.00 33.10 19.80 237.10 6.88 139.23 107.48 3.76 540.86 330.86 95.5% 90.8%300.00 35.10 20.90 244.00 2.98 139.23 105.53 3.16 541.31 331.31 95.5% 90.7%310.00 37.10 22.00 250.90 - 138.31 103.58 2.56 541.76 331.76 95.5% 90.6%320.00 39.10 23.10 257.80 - 134.41 101.63 1.96 542.21 332.21 95.5% 90.4%330.00 41.10 24.20 264.70 - 130.51 99.68 1.36 542.66 332.66 95.5% 90.3%340.00 43.10 25.30 271.60 - 126.61 97.73 0.76 543.11 333.11 95.5% 90.2%350.00 45.10 26.40 278.50 - 122.71 95.78 0.16 543.56 333.56 95.5% 90.1%360.00 47.10 27.50 285.40 - 118.81 93.83 - 544.44 334.44 89.5% 89.8%370.00 49.10 28.60 292.30 - 114.91 91.88 - 545.49 335.49 89.5% 89.6%380.00 51.10 29.70 299.20 - 111.01 89.93 - 546.54 336.54 89.5% 89.3%390.00 53.10 30.80 306.10 - 107.11 87.98 - 547.59 337.59 89.5% 89.0%400.00 55.10 31.90 313.00 - 103.21 86.03 - 548.64 338.64 89.5% 88.7%


- 107 -

1.7c Couple with 3 children: 2 under 11, 1 aged 11-15 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw No WTC thirty hour creditNet income on IS/JSA(IB): Before housing costs £510.44 pw No child care costs Child Benefit = £46.40 pw




410.00 57.10 33.00 319.90 - 99.31 84.08 - 549.69 339.69 89.5% 88.4%420.00 59.10 34.10 326.80 - 95.41 82.13 - 550.74 340.74 89.5% 88.2%430.00 61.10 35.20 333.70 - 91.51 80.18 - 551.79 341.79 89.5% 87.9%440.00 63.10 36.30 340.60 - 87.61 78.23 - 552.84 342.84 89.5% 87.6%450.00 65.10 37.40 347.50 - 83.71 76.28 - 553.89 343.89 89.5% 87.4%460.00 67.10 38.50 354.40 - 79.81 74.33 - 554.94 344.94 89.5% 87.1%470.00 69.10 39.60 361.30 - 75.91 72.38 - 555.99 345.99 89.5% 86.8%480.00 71.10 40.70 368.20 - 72.01 70.43 - 557.04 347.04 89.5% 86.6%490.00 73.10 41.80 375.10 - 68.11 68.48 - 558.09 348.09 89.5% 86.3%500.00 75.10 42.90 382.00 - 64.21 66.53 - 559.14 349.14 89.5% 86.1%510.00 77.10 44.00 388.90 - 60.31 64.58 - 560.19 350.19 89.5% 85.8%520.00 79.10 45.10 395.80 - 56.41 62.63 - 561.24 351.24 89.5% 85.5%530.00 81.10 46.20 402.70 - 52.51 60.68 - 562.29 352.29 89.5% 85.3%540.00 83.10 47.30 409.60 - 48.61 58.73 - 563.34 353.34 89.5% 85.0%550.00 85.10 48.40 416.50 - 44.71 56.78 - 564.39 354.39 89.5% 84.8%560.00 87.10 49.50 423.40 - 40.81 54.83 - 565.44 355.44 89.5% 84.5%570.00 89.10 50.60 430.30 - 36.91 52.88 - 566.49 356.49 89.5% 84.3%580.00 91.10 51.70 437.20 - 33.01 50.93 - 567.54 357.54 89.5% 84.0%590.00 93.10 52.80 444.10 - 29.11 48.98 - 568.59 358.59 89.5% 83.8%600.00 95.10 53.90 451.00 - 25.21 47.03 - 569.64 359.64 89.5% 83.5%610.00 97.10 55.00 457.90 - 21.31 45.08 - 570.69 360.69 89.5% 83.3%620.00 99.10 56.10 464.80 - 17.41 43.13 - 571.74 361.74 89.5% 83.1%630.00 101.10 57.20 471.70 - 13.51 41.18 - 572.79 362.79 89.5% 82.8%640.00 103.10 58.30 478.60 - 10.50 38.65 - 574.16 364.16 75.9% 82.5%650.00 105.10 59.40 485.50 - 10.50 34.17 - 576.57 366.57 75.9% 82.0%660.00 107.10 60.50 492.40 - 10.50 29.68 - 578.99 368.99 75.9% 81.4%670.00 109.10 61.60 499.30 - 10.50 25.20 - 581.40 371.40 75.8% 80.9%680.00 111.10 62.70 506.20 - 10.50 20.71 - 583.82 373.82 75.8% 80.4%690.00 113.10 63.80 513.10 - 10.50 16.23 - 586.23 376.23 75.9% 79.9%700.00 115.10 64.90 520.00 - 10.50 11.74 - 588.65 378.65 75.9% 79.3%710.00 117.10 66.00 526.90 - 10.50 7.26 - 591.06 381.06 75.9% 78.8%720.00 119.10 67.10 533.80 - 10.50 2.77 - 593.48 383.48 75.9% 78.3%730.00 121.10 68.20 540.70 - 10.50 - - 597.60 387.60 31.0% 77.5%740.00 123.10 69.30 547.60 - 10.50 - - 604.50 394.50 31.0% 76.2%750.00 125.10 70.40 554.50 - 10.50 - - 611.40 401.40 31.0% 74.8%760.00 127.10 71.50 561.40 - 10.50 - - 618.30 408.30 31.0% 73.6%770.00 129.10 72.60 568.30 - 10.50 - - 625.20 415.20 31.0% 72.4%780.00 131.10 73.70 575.20 - 10.50 - - 632.10 422.10 31.0% 71.2%790.00 133.10 74.80 582.10 - 10.50 - - 639.00 429.00 31.0% 70.0%800.00 135.10 75.90 589.00 - 10.50 - - 645.90 435.90 31.0% 68.9%810.00 137.10 77.00 595.90 - 10.50 - - 652.80 442.80 31.0% 67.8%820.00 139.10 78.10 602.80 - 10.50 - - 659.70 449.70 31.0% 66.8%830.00 141.10 79.20 609.70 - 10.50 - - 666.60 456.60 31.0% 65.8%840.00 143.10 80.30 616.60 - 10.50 - - 673.50 463.50 31.0% 64.8%850.00 146.35 80.80 622.85 - 10.50 - - 679.75 469.75 41.0% 64.0%860.00 150.35 80.90 628.75 - 10.50 - - 685.65 475.65 41.0% 63.2%870.00 154.35 81.00 634.65 - 10.50 - - 691.55 481.55 41.0% 62.4%880.00 158.35 81.10 640.55 - 10.50 - - 697.45 487.45 41.0% 61.6%890.00 162.35 81.20 646.45 - 10.50 - - 703.35 493.35 41.0% 60.9%900.00 166.35 81.30 652.35 - 10.50 - - 709.25 499.25 41.0% 60.2%


- 108 -

Couple with 3 children: 2 under 11, 1 aged 11-15 , Private Tenant




55.85 Income reduces HB/CTB 85.0%110.00 NI becomes payable 86.7%123.15 WTC reduced by pay 92.5%124.52 Tax payable at 20% 95.5%307.65 WTC disappears/CTC reduced by pay 95.5%352.56 CTB disappears 89.5%725.07 HB disappears 31.0%843.75 Tax payable at 40% 43.5%844.00 NI Upper Earnings Limit (UEL) 41.0%958.90 CTC family element reduced by pay 47.7%




0

100

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90 170 250 330 410 490 570 650 730 810 890 970 1,050 1,130

Gross earnings £pw

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- 109 -

1.7d Couple with 3 children: 2 under 11, 1 aged 11-15 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £510.44 pw No child care costs Child Benefit = £46.40 pw




171.90 9.48 6.81 155.61 67.85 139.23 120.82 7.87 537.78 327.78 95.5% 91.7%174.00 9.90 7.04 157.06 67.03 139.23 120.41 7.74 537.87 327.87 95.5% 91.6%175.00 10.10 7.15 157.75 66.64 139.23 120.21 7.68 537.92 327.92 95.5% 91.6%180.00 11.10 7.70 161.20 64.69 139.23 119.24 7.38 538.14 328.14 95.5% 91.6%185.00 12.10 8.25 164.65 62.74 139.23 118.26 7.08 538.37 328.37 95.5% 91.5%190.00 13.10 8.80 168.10 60.79 139.23 117.29 6.78 538.59 328.59 95.5% 91.4%195.00 14.10 9.35 171.55 58.84 139.23 116.31 6.48 538.82 328.82 95.5% 91.4%200.00 15.10 9.90 175.00 56.89 139.23 115.34 6.18 539.04 329.04 95.5% 91.3%210.00 17.10 11.00 181.90 52.99 139.23 113.39 5.58 539.49 329.49 95.5% 91.2%220.00 19.10 12.10 188.80 49.09 139.23 111.44 4.98 539.94 329.94 95.5% 91.1%230.00 21.10 13.20 195.70 45.19 139.23 109.49 4.38 540.39 330.39 95.5% 90.9%240.00 23.10 14.30 202.60 41.29 139.23 107.54 3.78 540.84 330.84 95.5% 90.8%250.00 25.10 15.40 209.50 37.39 139.23 105.59 3.18 541.29 331.29 95.5% 90.7%260.00 27.10 16.50 216.40 33.49 139.23 103.64 2.58 541.74 331.74 95.5% 90.6%270.00 29.10 17.60 223.30 29.59 139.23 101.69 1.98 542.19 332.19 95.5% 90.4%280.00 31.10 18.70 230.20 25.69 139.23 99.74 1.38 542.64 332.64 95.5% 90.3%290.00 33.10 19.80 237.10 21.79 139.23 97.79 0.78 543.09 333.09 95.5% 90.2%300.00 35.10 20.90 244.00 17.89 139.23 95.84 0.18 543.54 333.54 95.5% 90.1%310.00 37.10 22.00 250.90 13.99 139.23 93.89 - 544.41 334.41 89.5% 89.8%320.00 39.10 23.10 257.80 10.09 139.23 91.94 - 545.46 335.46 89.5% 89.6%330.00 41.10 24.20 264.70 6.19 139.23 89.99 - 546.51 336.51 89.5% 89.3%340.00 43.10 25.30 271.60 2.29 139.23 88.04 - 547.56 337.56 89.5% 89.0%350.00 45.10 26.40 278.50 - 137.62 86.09 - 548.61 338.61 89.5% 88.7%360.00 47.10 27.50 285.40 - 133.72 84.14 - 549.66 339.66 89.5% 88.5%370.00 49.10 28.60 292.30 - 129.82 82.19 - 550.71 340.71 89.5% 88.2%380.00 51.10 29.70 299.20 - 125.92 80.24 - 551.76 341.76 89.5% 87.9%390.00 53.10 30.80 306.10 - 122.02 78.29 - 552.81 342.81 89.5% 87.6%400.00 55.10 31.90 313.00 - 118.12 76.34 - 553.86 343.86 89.5% 87.4%


- 110 -

1.7d Couple with 3 children: 2 under 11, 1 aged 11-15 Private TenantTax threshold £124.52 pw Rent £183.00 pw Council tax £27.00 pw WTC thirty hour credit = £14.91 pwNet income on IS/JSA(IB): Before housing costs £510.44 pw No child care costs Child Benefit = £46.40 pw




410.00 57.10 33.00 319.90 - 114.22 74.39 - 554.91 344.91 89.5% 87.1%420.00 59.10 34.10 326.80 - 110.32 72.44 - 555.96 345.96 89.5% 86.8%430.00 61.10 35.20 333.70 - 106.42 70.49 - 557.01 347.01 89.5% 86.6%440.00 63.10 36.30 340.60 - 102.52 68.54 - 558.06 348.06 89.5% 86.3%450.00 65.10 37.40 347.50 - 98.62 66.59 - 559.11 349.11 89.5% 86.1%460.00 67.10 38.50 354.40 - 94.72 64.64 - 560.16 350.16 89.5% 85.8%470.00 69.10 39.60 361.30 - 90.82 62.69 - 561.21 351.21 89.5% 85.5%480.00 71.10 40.70 368.20 - 86.92 60.74 - 562.26 352.26 89.5% 85.3%490.00 73.10 41.80 375.10 - 83.02 58.79 - 563.31 353.31 89.5% 85.0%500.00 75.10 42.90 382.00 - 79.12 56.84 - 564.36 354.36 89.5% 84.8%510.00 77.10 44.00 388.90 - 75.22 54.89 - 565.41 355.41 89.5% 84.5%520.00 79.10 45.10 395.80 - 71.32 52.94 - 566.46 356.46 89.5% 84.3%530.00 81.10 46.20 402.70 - 67.42 50.99 - 567.51 357.51 89.5% 84.0%540.00 83.10 47.30 409.60 - 63.52 49.04 - 568.56 358.56 89.5% 83.8%550.00 85.10 48.40 416.50 - 59.62 47.09 - 569.61 359.61 89.5% 83.5%560.00 87.10 49.50 423.40 - 55.72 45.14 - 570.66 360.66 89.5% 83.3%570.00 89.10 50.60 430.30 - 51.82 43.19 - 571.71 361.71 89.5% 83.1%580.00 91.10 51.70 437.20 - 47.92 41.24 - 572.76 362.76 89.5% 82.8%590.00 93.10 52.80 444.10 - 44.02 39.29 - 573.81 363.81 89.5% 82.6%600.00 95.10 53.90 451.00 - 40.12 37.34 - 574.86 364.86 89.5% 82.3%610.00 97.10 55.00 457.90 - 36.22 35.39 - 575.91 365.91 89.5% 82.1%620.00 99.10 56.10 464.80 - 32.32 33.44 - 576.96 366.96 89.5% 81.9%630.00 101.10 57.20 471.70 - 28.42 31.49 - 578.01 368.01 89.5% 81.6%640.00 103.10 58.30 478.60 - 24.52 29.54 - 579.06 369.06 89.5% 81.4%650.00 105.10 59.40 485.50 - 20.62 27.59 - 580.11 370.11 89.5% 81.2%660.00 107.10 60.50 492.40 - 16.72 25.64 - 581.16 371.16 89.5% 80.9%670.00 109.10 61.60 499.30 - 12.82 23.69 - 582.21 372.21 89.5% 80.7%680.00 111.10 62.70 506.20 - 10.50 20.71 - 583.82 373.82 75.8% 80.4%690.00 113.10 63.80 513.10 - 10.50 16.23 - 586.23 376.23 75.9% 79.9%700.00 115.10 64.90 520.00 - 10.50 11.74 - 588.65 378.65 75.9% 79.3%710.00 117.10 66.00 526.90 - 10.50 7.26 - 591.06 381.06 75.9% 78.8%720.00 119.10 67.10 533.80 - 10.50 2.77 - 593.48 383.48 75.9% 78.3%730.00 121.10 68.20 540.70 - 10.50 - - 597.60 387.60 31.0% 77.5%740.00 123.10 69.30 547.60 - 10.50 - - 604.50 394.50 31.0% 76.2%750.00 125.10 70.40 554.50 - 10.50 - - 611.40 401.40 31.0% 74.8%760.00 127.10 71.50 561.40 - 10.50 - - 618.30 408.30 31.0% 73.6%770.00 129.10 72.60 568.30 - 10.50 - - 625.20 415.20 31.0% 72.4%780.00 131.10 73.70 575.20 - 10.50 - - 632.10 422.10 31.0% 71.2%790.00 133.10 74.80 582.10 - 10.50 - - 639.00 429.00 31.0% 70.0%800.00 135.10 75.90 589.00 - 10.50 - - 645.90 435.90 31.0% 68.9%810.00 137.10 77.00 595.90 - 10.50 - - 652.80 442.80 31.0% 67.8%820.00 139.10 78.10 602.80 - 10.50 - - 659.70 449.70 31.0% 66.8%830.00 141.10 79.20 609.70 - 10.50 - - 666.60 456.60 31.0% 65.8%840.00 143.10 80.30 616.60 - 10.50 - - 673.50 463.50 31.0% 64.8%850.00 146.35 80.80 622.85 - 10.50 - - 679.75 469.75 41.0% 64.0%860.00 150.35 80.90 628.75 - 10.50 - - 685.65 475.65 41.0% 63.2%870.00 154.35 81.00 634.65 - 10.50 - - 691.55 481.55 41.0% 62.4%880.00 158.35 81.10 640.55 - 10.50 - - 697.45 487.45 41.0% 61.6%890.00 162.35 81.20 646.45 - 10.50 - - 703.35 493.35 41.0% 60.9%900.00 166.35 81.30 652.35 - 10.50 - - 709.25 499.25 41.0% 60.2%


- 111 -









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- 112 -

Section 2: Families whose head is unemployed and claims Jobseeker’s Allowance and Child Tax Credit. 2.1 Net income after Rent and Council Tax when unemployed and in receipt of

Jobseeker’s Allowance and Child Tax Credit a) LA tenant ............................................................................................112

b) Private tenant .....................................................................................112

2.2 Comparisons of those unemployed and in receipt of Jobseeker’s Allowance and Child Tax Credit with those whose head of family works on minimum wage a) LA tenant – 16 hours ..........................................................................113 b) LA tenant – 30 hours ..........................................................................113 c) Private tenant – 16 hours....................................................................114 d) Private tenant – 30 hours ...................................................................114

2.3 Replacement Ratios (Net income after rent and Council Tax when unemployed and in receipt of Jobseeker’s Allowance and Child Tax Credit as a percentage of net income when in work) at various levels of gross earnings a) LA tenant ...........................................................................................115 b) Private tenant ....................................................................................116


- 113 -

Section 2: Families whose head is unemployed and claims Jobseeker’s Allowance and Child Tax Credit. Tables 2.1a and 2.1b show the weekly financial circumstances where the head of household is unemployed and in receipt of Jobseeker’s Allowance and Child Tax Credit. Tables 2.2 (a-d) links the results of 2.1 with Section 1. They show a comparison between the net income of those in employment and those where the head of the household is unemployed and is in receipt of Jobseeker’s Allowance and Child Tax Credit. Tables 2.3a and 2.3b also link the results of 2.1 with Section 1 and present the net income for families where the head is unemployed and on Jobseeker’s Allowance and receives Child Tax Credit, as a percentage of the net income arising from full-time employment at various earnings levels (i.e. Replacement Ratios). A Replacement Ratio of less than 100 per cent indicates that the family has a net income, after housing and child care costs, higher when in work than if unemployed and in receipt of Jobseeker’s Allowance and Child Tax Credit. For families where the head is employed, net income after rent and Council Tax is worked out in the same way as for Section 1. For families where the head is in receipt of JSA(IB), the value of any free school meals and welfare foods is also added to the weekly income. This is because any claimant of JSA(IB) has an underlying entitlement to free school meals and welfare foods. As with Section 1, all of the Section 2 tables reflect the situation for new Lone Parents.


- 114 -

2.1a Net income after Rent and Council Tax when unemployed and in receipt of Jobseeker's LA Tenant Allowance and Child Tax Credit - April 2009

£ per weekFree School Net Income

Council Meals and Before AfterChild Housing Tax Council Welfare housing housing

Family circumstance JSA(C) Benefit1 JSA(IB)1 CTC Benefit Benefit Rent Tax Foods costs costs

Single Person(aged 25 or over) 64.30 - - - 58.00 14.00 58.00 14.00 - 136.30 64.30

Lone Parent1,2 with children aged 3 64.30 20.00 - 53.41 64.00 16.00 64.00 16.00 3.10 220.81 140.81 aged 4 and 6 64.30 33.20 - 96.32 69.00 18.00 69.00 18.00 8.48 289.30 202.30

Couple3 with no children64.30 - 36.65 - 58.00 19.00 58.00 19.00 - 177.95 100.95

Couple3 with children aged 3 64.30 20.00 36.65 53.41 64.00 21.00 64.00 21.00 3.10 262.46 177.46 aged 4 and 6 64.30 33.20 36.65 96.32 69.00 27.00 69.00 27.00 8.48 334.95 238.95 aged 3, 8 and 11 64.30 46.40 36.65 139.23 69.00 27.00 69.00 27.00 13.86 396.44 300.44Notes 1. Lone Parent figures use new claimant rates 2. Aged 18 or over

3. One of couple aged 18 or over

2.1b Net income after Rent and Council Tax when unemployed and in receipt of Jobseeker's Private Tenant Allowance and Child Tax Credit - April 2009

£ per weekFree School Net Income

Council Meals and Before AfterChild Housing Tax Council Welfare housing housing

Family circumstance JSA(C) Benefit1 JSA(IB)1 CTC Benefit Benefit Rent Tax Foods costs costs

Single Person(aged 25 or over) 64.30 - - - 130.00 14.00 130.00 14.00 - 208.30 64.30

Lone Parent1,2 with children aged 3 64.30 20.00 - 53.41 145.00 16.00 145.00 16.00 3.10 301.81 140.81 aged 4 and 6 64.30 33.20 - 96.32 183.00 18.00 183.00 18.00 8.48 403.30 202.30

Couple3 with no children64.30 - 36.65 - 130.00 19.00 130.00 19.00 - 249.95 100.95

Couple3 with children aged 3 64.30 20.00 36.65 53.41 145.00 21.00 145.00 21.00 3.10 343.46 177.46 aged 4 and 6 64.30 33.20 36.65 96.32 183.00 27.00 183.00 27.00 8.48 448.95 238.95 aged 3, 8 and 11 64.30 46.40 36.65 139.23 183.00 27.00 183.00 27.00 13.86 510.44 300.44Notes 1. Lone Parent figures use new claimant rates 2. Aged 18 or over



- 115 -

2.2b Comparisons of those unemployed and in receipt of Jobseeker's Allowance LA tenantand Child Tax Credit with those whose head of family works 30 hours at minimumwage - April 2009

£ per weekNet Income Net Income Difference

after housing costs after housing costswhen unemployed when head of family works

and in receipt of JSA 30 hours at minimum wageFamily circumstance (see table 2.1a for details) (see section 1 for details)

Single Person(aged 25 or over) 64.30 115.76 51.46

Lone Parent1,2 with children aged 3 140.81 216.87 76.06 aged 4 and 6 202.30 265.98 63.68

Couple3 with no children100.95 146.46 45.51

Couple3 with children aged 3 177.46 215.56 38.10 aged 4 and 6 238.95 271.67 32.72 aged 3, 8 and 11 300.44 327.78 27.34Notes 1. Lone Parent figures use new claimant rates 2. Aged 18 or over


2.2a Comparisons of those unemployed and in receipt of Jobseeker's Allowance LA tenantand Child Tax Credit with those whose head of family works 16 hours at minimumwage - April 2009



and in receipt of JSA 16 hours at minimum wageFamily circumstance (see table 2.1a for details) (see section 1 for details)



Couple3 with no children100.95 91.68 -9.27




- 116 -

2.2d Comparisons of those unemployed and in receipt of Jobseeker's Allowance Private tenantand Child Tax Credit with those whose head of family works 30 hours at minimumwage - April 2009



and in receipt of JSA 30 hours at minimum wageFamily circumstance (see table 2.1b for details) (see section 1 for details)



Couple3 with no children100.95 142.28 41.33



2.2c Comparisons of those unemployed and in receipt of Jobseeker's Allowance Private tenantand Child Tax Credit with those whose head of family works 16 hours at minimumwage - April 2009



and in receipt of JSA 16 hours at minimum wageFamily circumstance (see table 2.1b for details) (see section 1 for details)



Couple3 with no children100.95 91.68 -9.27




- 117 -

2.3a Replacement Ratios (Net income after Rent and Council Tax when unemployed LA Tenant and in receipt of Jobseeker's Allowance and Child Tax Credit, as a percentage of net income when in work) at various levels of gross earnings - April 2009

PercentagesGross earnings when in full-time work (£ per week)

Family Type 100 125 150 175 200 225 250 275 300 325 350

Single Person (aged 25+) 87.0 83.1 80.2 74.5 62.4 53.5 46.8 41.5 37.4 34.0 31.1

Lone Parent with no child care costsand children aged 3 74.3 72.4 71.4 69.4 66.9 64.6 62.5 60.5 58.6 56.8 55.1 aged 4 and 6 83.3 82.2 81.4 80.6 78.8 76.6 74.5 72.5 70.7 68.9 67.2

Lone Parent with child care costs £100 pwand children aged 3 76.2 74.8 74.4 73.9 73.4 72.5 71.5 69.5 67.0 64.7 62.6 aged 4 and 6 84.9 83.7 83.3 83.0 82.6 82.2 81.5 80.6 79.0 76.7 74.6

Couple withno children 101.0 89.5 87.5 85.6 83.7 82.0 76.2 67.4 60.4 54.8 50.1

Couple without WTC 30 hour creditand children aged 3 85.4 84.0 83.6 83.1 82.7 82.3 80.5 77.9 75.4 73.1 70.9 aged 4 and 6 91.4 90.2 89.9 89.5 89.1 88.7 88.4 86.9 85.0 83.3 81.6 aged 3, 8 and 11 93.9 92.9 92.6 92.2 91.9 91.6 91.3 90.0 88.4 86.9 85.4

Couple with WTC 30 hour creditand children aged 3 -* -* -* 82.3 80.5 77.9 75.4 73.1 70.9 68.8 66.9 aged 4 and 6 -* -* -* 88.7 88.4 86.9 85.1 83.3 81.6 79.6 77.7 aged 3, 8 and 11 -* -* -* 91.6 91.3 90.0 88.4 86.9 85.4 83.7 82.0

* 30 hours per week at the minimum wage - April 2009 is £171.90


- 118 -

2.3b Replacement Ratios (Net income after Rent and Council Tax when unemployed Private Tenant and in receipt of Jobseeker's Allowance and Child Tax Credit, as a percentage of net income when in work) at various levels of gross earnings - April 2009

PercentagesGross earnings when in full-time work (£ per week)

Family Type 100 125 150 175 200 225 250 275 300 325 350

Single Person (aged 25+) 87.0 83.1 80.2 74.5 69.7 65.4 61.6 58.2 55.2 52.5 47.8

Lone Parent with no child care costsand children aged 3 74.3 72.4 71.4 70.5 69.6 68.7 67.8 67.0 66.2 65.3 64.6 aged 4 and 6 83.3 82.2 81.4 80.6 79.8 79.0 78.2 77.4 76.6 75.9 75.2

Lone Parent with child care costs £100 pwand children aged 3 76.2 74.8 74.4 73.9 73.4 72.5 71.5 70.5 69.6 68.7 67.9 aged 4 and 6 84.9 83.7 83.3 83.0 82.6 82.2 81.5 80.6 79.8 79.0 78.2

Couple withno children 101.0 89.5 87.5 85.6 83.7 82.0 79.8 76.2 72.9 69.8 67.0

Couple without WTC 30 hour creditand children aged 3 85.4 84.0 83.6 83.1 82.7 82.3 81.8 80.9 80.0 79.0 78.1 aged 4 and 6 91.4 90.2 89.9 89.5 89.1 88.7 88.4 88.0 87.7 87.3 86.9 aged 3, 8 and 11 93.9 92.9 92.6 92.2 91.9 91.6 91.3 91.0 90.7 90.4 90.1

Couple with WTC 30 hour creditand children aged 3 -* -* -* 82.3 81.8 80.9 80.0 79.0 78.1 77.2 76.4 aged 4 and 6 -* -* -* 88.7 88.4 88.0 87.7 87.3 87.0 86.2 85.4 aged 3, 8 and 11 -* -* -* 91.6 91.3 91.0 90.7 90.4 90.1 89.4 88.7

* 30 hours per week at the minimum wage - April 2009 is £171.90


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Review of Tax Benefit Model Tables as National Statistics The Tax Benefit Model Tables is a reference publication compiled from an underlying model based on rates of benefits/tax credits and average amounts of rent. The model is relatively simple and has regularly been supplied to users who adapt it to show situations not reflected in the Tax Benefit Model Tables. In the past bringing together information within a compendium publication was a useful exercise. However given the easy access to data via the internet users can readily collate the information they require for themselves. Therefore, it is intended that the Tax Benefit Model publication will be rationalised. Requirements for publicly available information will be consulted on and reviewed before a way forward is decided on.


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Appendix A Benefit \Tax Credit Rates and Calculations Summary of Tax rates, NI contributions, Tax Credit Rates, Benefit rates and Housing costs, 2009/2010

Tax rates and allowances £pa £pwINCOME TAX ALLOWANCES Personal allowance (under 65) 6,475 124.52RATES OF INCOME TAX Individuals 20% 6,476 to 43,875 124.53 to 843.7540% Over 43,875 Over 843.75 NI Contributions (Not contracted out) £pwLower Earnings Limit (LEL) 95.00Primary Threshold 110.00Upper Earnings Limit (UEL) 844.00NATIONAL INSURANCE RATES Between Primary Threshold and UEL 11%Over UEL 1% Child Benefit £pwFirst eligible child (All Claimants) 20.00First eligible child (Lone Parent Claimant with Protected Rates)

Abolished

Each subsequent child 13.20 Working Tax Credit £pa £pwBasic element 1,890 36.26Additional couple’s and lone parent element 1,860 35.7030-hour element 775 14.91Childcare element (One child) 80% of up to 175.001

Childcare element (Two or more children) 80% of up to 300.001

First income threshold 6,420 123.13First withdrawal rate 39% -Second income threshold 50,000 958.90Second withdrawal rate 1 in 15 -Minimum payment if only WTC claimed 26 0.50Minimum payment if CTC also claimed 0.50 0.01Child Tax Credit £pa £pwFamily element 545 10.50Family element, baby addition 545 10.50Child element 2,235 42.91First income threshold 6,420 123.13First withdrawal rate (0% when claimed with WTC, then 39% in excess of zero WTC point)

39% -

Second income threshold 50,000 958.90Second withdrawal rate 1 in 15 -Minimum payment 26 0.50First threshold for those entitled to CTC only 16,040 307.62Note1. Applicants can get a maximum of £140.00 (80% of 175) per week if childcare costs are for one child and £240.00 (80% of £300) for two or more.


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IS/JSA (IB), Housing and Council Tax Benefit £pwPERSONAL ALLOWANCES IS/JSA

(IB)HB CTB

Adult (18 -24) 50.95 50.95 50.95Single adult (25 and over) or Lone Parent (18 and over)

64.30 64.30 64.30

Couple (Both over 18) 100.95 100.95 100.95plus per child Under 16 N/A 56.11 56.11 16 - 18 N/A 56.11 56.11Taper - 65% 20%Minimum payment - 0.50 0.01PREMIUMS Family (Couple or New Lone Parent Claimant)

N/A 17.30 17.30

Family (Lone Parent Claimant with Protected Rates)

N/A 22.20 22.20

DISREGARDS Single 5.00 5.00 5.00Couple 10.00 10.00 10.00Lone Parent 20.00 25.00 25.00Child Care Disregard (One child under 16) Up to £175.00 Up to £175.00Child Care Disregard (Two children under 16) Up to £300.00 Up to £300.00OTHER ENTITLEMENTS Healthy Start Vouchers - Each child aged less than 1 - Each child aged 1 to 3

6.203.10

Free school meals 5.38 The value of free school meals is based on the January 1991 figure uprated by the RPI food component to April 2009.

JSA (Contributory) £pwSingle adult (18 - 25) 50.95All other cases 64.30 Housing Costs £pw

Rent Council Tax LA Private Single/LP Couple

No children 58.00 130.00 14.00 19.001 child 64.00 145.00 16.00 21.002 or more children 69.00 183.00 18.00 27.00

Local Authority rents, Private rents and Council Tax estimates are made using the DWP Policy Simulation Model for 2009/10 and since they are estimates are rounded to the nearest pound.


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Description of Tax, Tax Credit and Benefit Rules These notes describe the tax, tax credit and benefit rules relevant to this publication. They do not give full details as many simplifying assumptions have been made for the purpose of these tables. Income Tax £pa £pw2009/2010 tax allowances Personal allowance (under 65) 6,475 124.52 2009/2010 rates of income tax Rate of taxable income 10% Abolished20% 6,476 to 43,875 124.53 to 843.7540% Over 43,875 Over 843.75 Everyone under 65 receives the personal allowance of £6,475 pa for the 2009/2010 tax year. If there are assumed to be no other allowances, then a person under 65 therefore starts to pay income tax once total taxable income exceeds £6,475. Tax is paid at a rate of 20% on the first £37,400 of taxable earnings (i.e. between £6,476 and £43,875). Income over £43,875 is taxed at a marginal rate of 40%. Summary of marginal tax rates Marginal rate of tax Earnings range £pw 20% 124.53 to 843.7540% Over 843.75 Tax due £pwTax due at top of 20% band 143.85


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National Insurance Contributions Employees pay contributions when earnings exceed the Primary Threshold of £110pw. From April 2001 those with earnings between the Lower Earnings Limit and the Primary Threshold will not pay NICs but will be treated as having paid contributions on their earnings to protect their contributory benefit position. When an employee who is not contracted out of State Second Pension, earns £110.01 the employee pays 11% on the balance up to the Upper Earnings Limit of £844pw. Over the Upper Earnings Limit of £844pw, contributions are paid at 1%. There is no liability for NICs on earnings of £110pw or below. The main rate is 11% on earnings between £110.01 and £844pw and the additional rate is 1% on earnings above £844pw. Tax and National Insurance Contributions combined The rate of deduction for tax and NICs together varies from 0% to 51% depending on earnings as shown in the following table. To clarify, a person earning over £844pw pays 11% NIC up to £844pw and 1% thereafter. Summary of marginal tax rates Marginal rate of tax & NICs Earnings range £pw 0% 110.00 or under11% (NI only) 110.01 to 124.5231% (11% NI & 20% tax) 124.53 to 843.7551% (11% NI & 40% tax) 843.76 to 844.0041% (1% NI & 40% tax) Over 844.00


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Working Tax Credit Working Tax Credit is for people who are employed and who:

• usually work 16 hours or more a week; • are paid for that work; and • expect to work for at least 4 weeks.

And who are: • aged 16 or over and responsible for at least one child; or • aged 25 or over and usually work at least 30 hours per week.

Maximum Working Tax Credit = basic element (only one per family) + additional couple’s and lone parent element if appropriate + 30 hour element if appropriate (for people who work 30 hours or more a week) + 80% of eligible childcare costs (up to 80% of maximum levels). If gross pay is less than the first WTC income threshold of £6,420pa (£123.13pw), maximum Working Tax Credit is payable. If gross income is more than the first WTC income threshold, 39p of every excess £1 of gross pay is deducted from the maximum WTC. The maximum weekly eligible childcare costs allowed is £175 and £300, depending on the number of children in the family receiving eligible childcare. All maintenance is ignored and ChB, ChB (LP), HB, CTB, Attendance Allowance and Disability Living Allowance are also disregarded. No payment is made if the value of WTC and CTC together (where applicable) falls below £26pa (£0.50pw). Working Tax Credit rates from April 2009 £pa £pwBasic element 1,890 36.26Additional couple’s and lone parent element 1,860 35.7030-hour element 775 14.91Childcare element (One child) 80% of up to 175.001

Childcare element (Two or more children) 80% of up to 300.001

First income threshold 6,420 123.13First withdrawal rate 39% -Second income threshold 50,000 958.90Second withdrawal rate 1 in 15 -Minimum payment if only WTC claimed 26 0.50Minimum payment if CTC also claimed 0.50 0.01Note1. Applicants can get a maximum of £140 (80% of 175) per week if childcare costs are for one child and £240 (80% of £300) for two or more.


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Child Tax Credit Child Tax Credit is designed to help families with at least one child. It is made up of two main elements, the family element and the child element. Any family responsible for a child is eligible for the family element. They are also eligible for the family element at a higher rate if they have at least one child under the age of one. This is known as the baby element. You are eligible for one child element for each child you are responsible for. For 2009/10 Child Tax Credit family element is worth £545pa. The baby addition is worth £545pa. The child element is worth £2,235pa for each child. If Child Tax Credit is claimed without Working Tax Credit then Child Tax Credit is reduced by 39p for every £1 of take-home pay in excess of the first income threshold of £16,040pa (£307.62pw). However, if both Working Tax Credit and Child Tax Credit are being claimed, then Child Tax Credit is first reduced at the rate of 39p for every £1 of take-home pay in excess of the Zero Working Tax Credit point. Whilst earnings are below £50,000pa, Child Tax Credit will only be reduced to the family element amount of the Child Tax Credit. Child Tax Credit is reduced by 1 in every 15 pounds of take-home pay in excess of the second income threshold, of £50,000pa (£958.90pw). Child Tax Credit rates from April 2009 £pa £pwFamily element 545 10.50Family element, baby addition 545 10.50Child element 2,235 42.91First income threshold 6,420 123.13First withdrawal rate (0% when claimed with WTC, then 39% in excess of zero WTC point)

39% -

Second income threshold 50,000 958.90Second withdrawal rate 1 in 15 -Minimum payment 26 0.50First threshold for those entitled to Child Tax Credit only

16,040 307.62

Example: A couple with two children aged 4 and 6 working less than thirty hours with gross income of £150 per week. Maximum WTC = 36.26 + 35.70 = £71.96pw Maximum CTC = 10.50 + (2 x 42.91) = £96.32pw Total Tax Credit = £168.28pw Tax Credit = 168.28 - 39% x (150.00 – 123.13) = £157.80pw If the same family has eligible childcare charges of £20pw, Tax Credit = 168.28 + (80% x 20.00) - 39% x (150.00 – 123.13) = £173.80pw


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The Marginal Deduction Rate (MDR) for Working Tax Credit and Child Tax Credit is zero if net income is below the first income threshold (£123.13pw). It is 39% of gross income above this level, until Child Tax Credit reduces to the family element amount. Then, if gross earnings are less than the second threshold of £50,000 per year, then the MDR is zero until earnings pass this threshold. After this point, the MDR is 6.7% until Child Tax Credit falls below the minimum payment. Child Benefit: Couples and Lone Parents Child Benefit is a non-taxable benefit paid for children up to the age of 16, or up to 19 for those continuing in full-time non-advanced education. It can also be paid for up to 12 weeks for 16 and 17 year olds who have just left school and who are registered for work or on Youth Training Schemes. There is a higher rate of benefit for the first child for both couples and lone parents. Couples receive £20.00pw for the first child from April 2009. The rate for each subsequent child is £13.20pw. Regarding lone parents, until April 2007, a higher rate of Child Benefit, ChB (LP) may have been payable for the first child. This applied to lone parents claiming ChB prior to July 1998, who had ‘protected rates.’ New Lone Parents - those who have made a new ChB claim since July 1998 - have received the same rate as couples for the eldest eligible child. From April 2007, the protected rate for ChB was abolished, meaning new Lone Parents will receive the same amount (£20.00) as ‘protected’ Lone Parents. The rate for any subsequent child is £13.20pw for all Lone Parents. Child Benefit rates from April 2009 No. of children Couple New Lone Parent Lone Parent with

protected rates 1 20.00 20.00 20.002 33.20 33.20 33.203 46.40 46.40 46.40Each extra child 13.20 13.20 13.20 As Child Benefit is not income related, the rate is not affected by the level of the family's earnings. The marginal deduction rate is, therefore, zero.


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Housing Benefit Housing Benefit (HB) is a scheme operated by local authorities to provide help with rent. It can be claimed by tenants of local authorities, registered social landlords or private landlords. Couples are treated as a single benefit unit. The amount of HB depends on eligible rent, net income and the applicable amount. Net income is take-home pay plus most other forms of income. Earnings are disregarded in part. Some benefits are disregarded in full or in part. Working Tax Credit, Child Tax Credit and Child Benefit are not disregarded but are treated as part of the claimant's net income. From October 2009, a policy change means that Child Benefit will be disregarded from the claimant’s net income, however this does not affect this publication. At net incomes up to the HB applicable amount, claimants normally receive 100% of their eligible rent. Once income exceeds this level, the amount of benefit is reduced by 65p for each additional £1 of net income. Savings below £6,000 are disregarded. A notional income is assumed on savings between £6,000 and £16,000. If savings are above £16,000, there is no entitlement to HB. The calculations in the tables assume that claimants do not have large enough savings to reduce their entitlement to HB. The applicable amount consists of personal allowances and premiums depending on size of family. There are however, two family rates. The family premium is £17.30pw and the family (lone parent) premium is £22.20pw. New Lone Parents - lone parents who have made a new claim since April 1998 - receive the lower premium of £17.30, with Lone Parents before April 1998 receiving the ‘protected’ higher rate of £22.20pw. Housing Benefit rates from April 2009 Personal allowance £pw Premiums £pw Single person (under 25) 50.95 Family 17.30Single person (25 or over) 64.30 Family (Lone Parent) 22.20 Lone parent (18 or over) 64.30 Earnings disregards 1 Couple (one/both 18 or over) 100.95 Children Single person 5.00 Under 16 56.11 Couple 10.00 16 to 18 56.11 Lone Parent 25.00 Note1. If the claimant is working 16-30 hours each week and is eligible for Working Tax Credit then the earnings disregard is increased by £16.85. Housing Benefit for a person not on IS/JSA(IB), and whose net income less disregards is above the applicable amount, is HB = Eligible rent - 65% x (Net income - Applicable Amount) For all other claimants, Housing Benefit is the full amount of eligible rent. The minimum payment of HB is 50p per week.


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Example: Couple with two children aged 4 and 6 and take-home pay of £138.26 (gross pay of £150 net of Income Tax and National Insurance Contributions) living in Local Authority accommodation with rent of £69.00. They receive £157.80 Working Tax Credit and Child Tax Credit, but not the thirty hour credit, and £33.20 in Child Benefit. They do not pay child care costs. Net Income = 138.26 - 26.85 + 157.80 + 33.20 = £302.41pw Earnings

disregard Tax Credit

Child Benefit

Applicable amount = 100.95

+ (2 x 56.11) + 17.30 = £230.47pw

Couple Children (under 16)

Family Premium

Housing Benefit = 69.00 - 65% x (302.41 – 230.47) = £22.24pw Rent Taper


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Council Tax Benefit Council Tax Benefit is a rebate scheme operated by local authorities to provide help with Council Tax and is based closely on the rules for Housing Benefit. Claimants who get IS/JSA(IB) normally receive a 100% rebate. For claimants who have net income above the HB applicable amount, CTB is reduced by 20p for each additional £1 of net income. Example: As per the family in the previous example the family’s full Council Tax bill is £27.00pw. As for HB, net income is £302.41 and the applicable amount is £230.47. Council Tax Benefit = 27.00 - 20% x (302.41 – 230.47) = £12.61pw CT Taper The family’s total net income is 138.26 + 157.80 + 33.20 + 22.24 + 12.61 = £364.11pw Take home pay

Tax Credit

Child Benefit HB CTB

Their net disposable income after housing costs is 364.11 - 69.00 - 27.00 = £268.11pw Rent CT


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Jobseeker’s Allowance Jobseeker’s Allowance was introduced in October 1996. This replaced Unemployment Benefit and Income Support paid to unemployed people and brought them together in a single benefit. It can be claimed by people who are available for and actively seeking employment, including those who work for less than 16 hours a week, and by people on most Government Training courses. The calculations in this publication assume that no claimant is ineligible through having savings above the maximum limit allowed. Jobseeker’s Allowance is paid to someone required to be available for work and is taxable up to the standard rate of Jobseeker’s Allowance. In practice this does not affect the amount of benefit paid. However, it can affect the size of the tax refund received at the end of the year by those claimants who had been earning for part of the year. The tables do not take account of any tax refunds. Jobseeker’s Allowance consists of both a contribution-based element (JSA(C)) and income-based element (JSA(IB)) paid at standard rates. Those who have paid sufficient National Insurance contributions may receive JSA(C) for six months, irrespective of capital or partner’s earnings. For a period of unemployment starting in 2009 the person must have paid or been credited with Class 1 NI contributions as an employee of at least £4,350 in the 2007/08 contribution year and £4,500 in 2008/09 (i.e. 50 times the Lower Earnings Limit in each of these years). They must also have paid contributions of at least £2,175 in 2007/08 or £2,250 in 2008/09 (i.e. 25 times the Lower Earnings Limit in one of these years). Those who do not qualify, or whose needs are not met by JSA(C), may qualify for JSA(IB) for themselves, if their income is insufficient for their needs. JSA(IB) is provided for as long as is needed, if the qualifying conditions continue to be met. In the past the JSA(IB) applicable amount consisted of personal allowances and premiums depending on size of family. Since 2004, support for dependants has been provided by Child Tax Credit rather than the child elements and family premium of JSA(IB). In the past there have been two family rates, with a higher protected rate paid to Lone Parents who claimed before April 1998. A lower rate of family premium was paid to new Lone Parents claiming after April 1998. However, there is now one single rate of family premium which is £17.30pw. All tables in this publication reflect the situation for new Lone Parents.


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Income Support Income Support is a non-contributory benefit available to people who are out of work or working less than 16 hours per week. The amount of Income Support awarded is the difference between the claimant's resources and their applicable amount (a personal allowance). The applicable amount previously consisted of personal allowances and premiums depending on size of family. However, since 2004 support for dependants has been provided by Child Tax Credit rather than the child elements and family premium of Income Support. In the past there have been two family rates, with a higher protected rate paid to Lone Parents who claimed before April 1998. A lower rate of family premium was paid to new Lone Parents claiming after April 1998. However, there is now one single rate of family premium which is £17.30pw. All tables in this publication reflect the situation for new Lone Parents. Resources consist of any net earnings of the claimant and partner less disregards. Child Benefit, and most other benefits are fully taken into account as income. The rules on savings dictate that capital amounts above £16,000 remove entitlement to Income Support and a notional income is assumed if savings are between £10,000 and £16,000. People on IS who pay rent and Council Tax can claim maximum Housing Benefit and Council Tax Benefit. Income Support rates from April 2009 Personal allowance £pw Premiums £pw Single person (under 25) 50.95 Family 17.30Single person (25 or over) 64.30 Family (Lone Parent) 17.30Lone parent (18 or over) 64.30 Couple (one/both 18 or over) 100.95 Earnings disregards Children Single person 5.00 Under 16 N/A Couple 10.00 16 to 18 N/A Lone Parent 20.00 Families on IS are eligible for both Healthy Start, introduced in November 2006, and free school meals. Under Healthy Start, parents receive vouchers that can be used to buy milk, fresh fruit, fresh vegetables and instant formula milk. For each child aged 1-3, parents receive vouchers to the value of £3.10, and for each child aged less than 1 they receive £6.20. The value of free school meals is currently estimated at £5.38 per week. This is an average amount for the whole year, taking account of school holidays. It is paid for each child of school age (5 - 18).


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Families receiving Income Support also get extra help by virtue of their automatic entitlement (passport) to free prescriptions, exemption from dental and optical charges and help with patients' fares to hospital. Some help in these areas may also be available to other families including those with incomes just above the Income Support level. These are not quantified, however, since their worth may vary considerably.


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Appendix B Lone Parents As has been noted at various points in this publication, new Lone Parents have received different rates to Lone Parents with ‘protected rates’ for some benefits from mid-1998 onwards. The differences are as follows: A. From April 1998, new Lone Parents have received the same rate of family

premium as couples (currently £17.30pw) in Housing Benefit and Council Tax Benefit. Lone Parent HB/CTB claimants before April 1998 continue to receive the higher family premium of £22.20pw until there is a relevant change of circumstances.

B. From July 1998, new Lone Parent claimants of Child Benefit have received the

same rate as couples for their eldest eligible child. Lone Parents before July 1998 received a higher ‘protected rate’. This ‘protected rate’ has now been abolished. As a result, all claimants receive £20.00 for their eldest eligible child and £13.20pw for each additional child.

The example below gives a brief comparison between the financial circumstances of new Lone Parents and those with ‘protected rates.’ The example assumes that the lone parent has two children, aged 4 and 6, is a local authority tenant, works less than 30 hours per week and has gross pay of £90pw. New Lone Parent Claimant Child Benefit: ChB = 20.00 + 13.20 = £33.20pw Working Tax Credit: Maximum WTC = 36.26 + 35.70 = £71.96pw First WTC Threshold = £123.13pw Since gross pay is below the threshold, maximum WTC is paid = £71.96pw Child Tax Credit: Maximum CTC = 10.50 + (2 x 42.91) = £90.58pw First CTC threshold = Zero Working Tax Credit point Since WTC is greater than zero, maximum CTC is paid = £96.32pw Income Tax and National Insurance: Since gross pay is below £110.00pw, no tax or NI is due. Take home pay is therefore £90pw. Housing Benefit: Maximum HB = Eligible rent = £69.00pw HB/CTB Applicable Amount = 64.30 + (2 x 56.11) + 17.30 = £193.82pw HB/CTB Net Income = 90.00 – 41.85 + 168.28 + 33.20 = £249.63pw HB = Eligible rent - 65% x (Net Income - Applicable Amount) = 69.00 - 65% x (249.63 – 193.82) = £32.72pw


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Council Tax Benefit: Maximum CTB = Council Tax bill = £18.00pw HB/CTB Applicable Amount = £193.82pw HB/CTB Net Income = £249.63pw CTB = Council Tax bill - 20% x (Net Income - Applicable Amount) = 18.00 - 20% x (249.63 – 193.82) = £6.84pw Net Income Before Housing Costs (NIBHC) and After Housing Costs (NIAHC): NIBHC = Take home pay + ChB + WTC + CTC + HB + CTB = £331.04pw NIAHC = NIBHC - rent - CT = £244.04pw Lone Parent Claimant with ‘Protected Rates’ Child Benefit: ChB = 20.00 + 13.20 = £33.20pw Working Tax Credit: Maximum WTC = 36.26 + 35.70 = £71.96pw First WTC Threshold = £123.13pw Since gross pay is below the threshold, maximum WTC is paid = £71.96pw Child Tax Credit: Maximum CTC = 10.50 + (2 x 42.91) = £96.32pw First CTC threshold = Zero Working Tax Credit point Since WTC is greater than zero, maximum CTC is paid = £96.32pw Income Tax and National Insurance: Since gross pay is below £110.00pw, no tax or NI is due. Take home pay is therefore £90pw. Housing Benefit: Maximum HB = Eligible rent = £69.00pw HB/CTB Applicable Amount = 64.30 + (2 x 56.11) + 22.20 = £198.72pw HB/CTB Net Income = 90.00 – 41.85 + 168.28 + 33.20 = £249.63pw HB = Eligible rent - 65% x (Net Income - Applicable Amount) = 69.00 - 65% x (249.63 – 198.72) = £35.91pw Council Tax Benefit: Maximum CTB = Council Tax bill = £18.00pw HB/CTB Applicable Amount = £198.72pw HB/CTB Net Income = £249.63pw CTB = Council Tax bill - 20% x (Net Income - Applicable Amount) = 18.00 - 20% x (249.63 – 198.72) = £7.82pw Net Income Before Housing Costs (NIBHC) and After Housing Costs (NIAHC): NIBHC = Take home pay + ChB + WTC + CTC + HB + CTB = £335.21pw NIAHC = NIBHC - rent - CT = £248.21pw


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ISSN 1741-5896


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Documents

ONS Tax Benefit Model Tables April 2009