2013 Income Tax Capital Gains Tax Corporation Tax Capital Allowances Value Added Tax Inheritance Tax Vehicle Benefits Mileage Allowances National Insurance Contributions Key Dates and Deadlines Pension Premiums Charitable Giving Savings and Investments Some Useful Rates Stamp Taxes Weekly Benefit 2013/14 2012/13 Basic Retirement Pension Single person £110.15 £107.45 Couple £176.15 £171.85 Child Benefit First eligible child £20.30 £20.30 Each subsequent child £13.40 £13.40 Statutory Sick Pay (SSP) Average weekly earnings £109 or over (2012/13 £107) £86.70 £85.85 Statutory Maternity Pay (SMP) 90% of average weekly pay First 6 weeks First 6 weeks Lower of £136.78 (2012/13 £135.45) or 90% average weekly earnings Minimum rate £98.10 £96.30 Statutory Adoption Pay (SAP) 39 weeks 39 weeks Statutory Paternity Pay (SPP)* 2 weeks 2 weeks Both SAP and SPP Lower of £136.78 (2012/13 £135.45) or 90% average weekly earnings Minimum rate £98.10 £96.30 *Additional statutory paternity pay (ASPP) may be available in certain circumstances. Jobseekers Allowance Single person £71.70 £71.00 Couple £112.55 £111.45 National Minimum Wage** From 1 October 2013 From 1 October 2012 21 and over £6.31 p.h. £6.19 p.h. 18 - 20 £5.03 p.h. £4.98 p.h. 16 and 17 £3.72 p.h. £3.68 p.h. Apprentices** £2.68 p.h. £2.65 p.h. **Rate applies to apprentices under 19, or those 19 and over in the first year of apprenticeship. arrange a face to face meeting to discuss your accounting requirements Calculate your take home pay Complete Accounting Service Click here for a full list of what we do. Forming a company We are here to take all the hassle, stress and worry out of setting up your business. Talk to a real person We believe in having real face time with everyone of our customers. 24/7 Account Manager We know how important it is to have support when you need it. Choosing an accountant It's a big decision, but here are a few facts to help you decide if we are right for you. Registered Office: 85 Tottenham Court Road, London, W1T 4TQ | Company number 08097388View our Privacy Policy