1999/2000

Single/widowed

£14,000 @ 24 per cent Balance @ 46 per cent

Married couple

£28,000 @ 24 per cent Balance @ 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 Balance @ 44 per cent

Married couple (both spouses with income)

£28,000 @ 22 per cent (increase of £6,000 maximum) Balance @ 44 per cent

PRSI and health contributions

Class S (Self-employed)

1999/2000

Up to £25,400 @ 7 per cent More than £25,400 @ 2 per cent

Up to £26,500 @ 7 per cent More than £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.