Coates & Partners
Tax Guide 2001/2002

About The Guide
Income Tax
Capital Gains Tax
Corporation Tax
Main Capital Allowances
Value Added Tax
Inheritance Tax
Vehicle Benefits
Fixed Profit Car Scheme
National
Insurance Contributions
Key Dates & Deadlines
Pension Premiums
Profit Related Pay
Charitable Giving
Savings & Investments
Some Useful Rates
Stamp Duties

Some Useful Rates

 
Weekly Benefit
 
2001/02
2000/01

Basic Retirement Pension

   

Single person
Married couple

£72.50
£115.90
£67.50
£107.90
     
Child Benefit    
First eligible child
Each subsequent child
£15.50
£10.35
£15.00
£10.00
     
Statutory Sick Pay (SSP)    
Average weekly earnings £72 or over (2000/01 £67)
£62.20
£60.20
     
Statutory Maternity Pay    
Average weekly earnings £72 or over (2000/01 £67)    
Higher weekly rate (first six weeks)
90% of weekly earnings

Lower weekly rate (next twelve weeks)

£62.20
£60.20
     
Example rates:    
     
Jobseekers Allowance
 Single person
 Married couple

£53.05
£83.25

£52.20
£81.95
     
Working Families' Tax Credit    
   April and May 2001
£54.00
 
   From June 2001
£59.00
 
   
£53.15
Disabled Persons' Tax Credit    
   April and May 2001
£56.05
 
   From June 2001
£61.05
 
   
£55.15
National Minimum Wage    
   At March 2001
£3.70 ph
 
   From October 2001
£4.10 ph
 




Coates & Partners
Chartered Accountants and Registered Auditors
13 St John Street, Ashbourne, Derbyshire, DE6 1GP
Telephone: +44 (0) 1335 342283 Facsimile: +44 (0) 1335 300315
Email: Enquiries@coatesandpartners.co.uk