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The rate of relief for the continuing married couple's allowance and maintenance relief for people born before 6 April 1935, and for the children's tax credit, is 10%.
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Taxable Bands Allowances
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2004-05 (£)
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2005-06 (£)
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Starting rate 10%
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0 - 2 020
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0 - 2,090
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Basic rate 22%
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2,021 - 31,400
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2,090 - 32,400
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Higher rate 40%
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Over
31,400
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over 32,400
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