1999/2000

Single/Widowed £14,000 @ 24 per cent - Balance @ 46 per cent

Married couple £28,000 @ 24 per cent - Balance at 46 per cent

2000/2001

Single/Widowed (Without dependent children) £17,000 @ 22 per cent - Balance @ 44 per cent

Single/Widowed (With dependent children) £20,150 @ 22 per cent - Balance @ 44 per cent

Married Couple (one spouse with income) £28,000 @ 22 per cent (with an increase of £6,000 max.) - Balance @ 44 per cent

PRSI and Health Contributions Class S (Self Employed)

1999/2000

Up to £25,4000 7 per cent

Over 25,4000 2 per cent

2000/2001

Up to £26,500 7 per cent

Over £26,500 2 per cent

Self-employed people are exempt from PRSI on the first £1,040 of annual income and are exempt from the health contribution of 2 per cent where the annual income is less than £11,250 in 1999/2000 and £14,560 in 2000/2001. The minimum annual contribution for PRSI is £215 for both years.