Before Budget 1998 the first £9,900 (married £19,800) of taxable income was taxed at standard rate 26 per cent, balance at 48 per cent.

Budget 1998: first £10,000 (married £20,000) at standard rate 24 per cent, balance at 46 per cent.

Budget 1999: first £14,000 (married £28,000) at standard rate 24 per cent, balance at 46 per cent.

Budget 2000: first £17,000 (married one income £28,000, married two incomes £34,000) at 22 per cent, balance at 44 per cent.