Some Useful Rates
Weekly Benefit
2015/16
2014/15
Basic Retirement Pension
Single person
£115.95
£113.10
Couple
£185.45
£180.90
Pension Credit Standard Minimum Guarantee
Single person
£151.20
£148.35
Couple
£230.85
£226.50
Child Benefit
First eligible child
£20.70
£20.50
Each subsequent child
£13.70
£13.55
Statutory Sick Pay (SSP)
Average weekly earnings £112 or over (2014/15 £111)
£88.45
£87.55
Statutory Maternity Pay (SMP)
90% of average weekly pay
First 6 weeks
First 6 weeks
Lower of £139.58 (2014/15 £138.18) or 90% average weekly earnings
Next 33 weeks
Next 33 weeks
Minimum rate
£100.80
£99.90
Statutory Adoption Pay (SAP)
39 weeks
39 weeks
Statutory Paternity Pay (SPP)*
2 weeks
2 weeks
Both SAP and SPP
Lower of £139.58 (2014/15 £138.18) or 90% average weekly earnings
Minimum rate
£100.80
£99.90
*Additional statutory paternity pay (ASPP) has been replaced by shared parental leave.
Jobseeker's Allowance
Single person (25 or over)
£73.10
£72.40
Couple (both 18 or over)
£114.85
£113.70
National Minimum Wage
From 1 October 2015
From 1 October 2014
21 and over
£6.70
£6.50
18 -
£5.30
£5.13
16 and 17
£3.87
£3.79
Apprentices*
£3.30
£2.73
*Rate applies to apprentices under 19, or those 19 and over in the first year of apprenticeship.
Universal Credit (monthly rates)
Single person (25 or over)
£317.82
£314.67
Couple (where one or both 25 or over)
£498.89
£493.95
- Introduction
- Income Tax
- Capital Gains Tax
- Corporation Tax
- Capital Allowances
- Value Added Tax
- Inheritance Tax
- Vehicle Benefits
- Mileage Allowances
- National Insurance Contributions
- Key Dates & Deadlines
- Pension Premiums and Withdrawals
- Charitable Giving
- Savings & Investments
- Some Useful Rates
- Stamp Taxes
- Land and Buildings Transaction Tax