Boylan & Dodd Income Tax Examples - 2000/2001 & 1999/2000



Some Examples of for the tax years 2000/2001 and 1999/2000...

Single People

  1. Mary earns £10,000 per annum...
  2. John earns £17,000 per annum...
  3. Sandra earns £25,000 per annum...


Married People

1. Niamh and Alan earn £24,000 per annum...

2. Niamh and Alan earn £28,000 per annum...

3. Niamh and Alan earn £35,000 per annum...
  • Situation One - Alan and Niamh both earn £17,500
  • Situation Two - Alan and Niamh are a one income family with NO dependents
  • Situation Three - Alan and Niamh are a one income family WITH dependents
  • Situation Four - Alan earns £31,000 and Niamh earns £4,000 and they have dependents
    In this situation Niamh and Alan are entitled to claim the scenario most favourable to them, which in this example is Scenario One.

Mary, single, earns £10,000 per annum
- Tax Year
2000/2001		 Tax Year
1999/2000		 -
Taxable Income - 10,000 - 10,000 -
Tax: - - - - -
22%/24% Band (17k/14k) 2,200 - 2,400 - -
44%/46% Band (@ Balance) - 2,200 - 2,400 -
Tax Credit: - - - - -
Personal All 4,700 - 4,200 - -
PAYE All 1,000 - 1,000 - -
Allowances 5,700 - 5,200 - -
Tax Credit : 5,700 x 22% (5,200 x 24%) -(1,254) - (1,248) -
PAYE for year - £946 - £1,152 -
Mary's Income Tax Saving - £206


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John, single, earns £17,000 per annum
- Tax Year
2000/2001		 Tax Year
1999/2000		 -
Taxable Income - 17,000 - 17,000 -
Tax: - - - - -
22%/24% Band (17k/14k) 3,740 - 3,360 - -
44%/46% Band (@ Balance) - 3,740 1,380 4,740 -
Tax Credit: - - - - -
Personal All 4,700 - 4,200 - -
PAYE All 1,000 - 1,000 - -
Allowances 5,700 - 5,200 - -
Tax Credit : 5,700 x 22% (5,200 x 24%) -(1,254) - (1,248) -
Income Tax for year - £2,486 - £3,492 -
John's Saving - £1,006


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Sandra, single, earns £25,000 per annum
- Tax Year
2000/2001		 Tax Year
1999/2000		 -
Taxable Income - 25,000 - 25,000 -
Tax: - - - - -
22%/24% Band (17k/14k) 3,740 - 3,360 - -
44%/46% Band (@ Balance) 3,520 7,260 5,060 8,420 -
Tax Credit: - - - - -
Personal All 4,700 - 4,200 - -
PAYE All 1,000 - 1,000 - -
Allowances 5,700 - 5,200 - -
Tax Credit : 5,700 x 22% (5,200 x 24%) -(1,254) - (1,248) -
Income Tax for year - £6,006 - £7,172 -
Sandra's Saving - £1,166


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