The following tax rates and allowances are applicable for the tax year 1997/98 with comparatives for the years 1996/97 & 1995/96.
| INCOME TAX RATES | INCOME TAX RATES | INCOME TAX RATES | |||||||||
| 1997/98 | 1996/97 | 1995/96 | |||||||||
| Bands | Rate | Tax on | Bands | Rate | Tax on | Bands | Rate | Tax on | |||
| £ | £ | % | Band | £ | £ | % | Band | £ | £ | % | Band |
| 1 | 4100 | 20 | 820 | 1 | 3900 | 20 | 780 | 1 | 3200 | 20 | 640 |
| 4101 | 26100 | 23 | 5060 | 3901 | 25500 | 24 | 5184 | 3201 | 24300 | 25 | 5275 |
| 26101 | and above | 40 | - | 25501 | and above | 40 | - | 24301 | and above | 40 | - |