SINGLE

Single, no children. Unemployed



2016-17 He receives jobseeker’s allowance of £73.10 a week (£57.90 if aged 16-24). Eligibility for housing benefit will depend on the size of his property and, if he rents, where he lives.

2017-18 JSA remains frozen again, leaving him the same income as last year – or around 1.2% worse off once inflation is considered.



Single, one child. Unemployed

2016-17 Income support is £73.10 a week (£3,801 a year), child tax credit is £64.02 (£3,329), while child benefit is £20.70 (£1,076). This gives an annual household income of £8,207, disregarding any housing benefit.

2017-18 Again all benefits remain frozen as per the chancellor’s announcement in 2015. The family is receiving the same amount each week, but it buys around 1.2% less than it did last year.



Single, no children. Income £11k



2016-17 The tax-free threshold was £11,000, meaning he paid no income tax as his earnings were within the current personal tax allowance. However, he does have to pay £353 national insurance a year, leaving a net income of £10,647.

2017-18 The tax-free threshold rises to £11,500 from April, but his income stays the same – so he continues to pay no tax and is no better or worse off. He could get a £500 rise and still pay no tax. His NI contribution falls to £340, meaning a £13 annual increase.



Single, mid-60s. Income £22k / £5k private pension



2016-17 He pays £3,200 a year in income tax and £1,673 in national insurance, but his private pension of £5,000 a year leaves him with a net annual income of £22,127.

2017-18 Due to the raised tax-free threshold of £11,500 from April, his income tax liability falls to £3,100 and NI drops to £1,660, leaving him with an annual income of £22,240. That’s £113 a year better off.



Single, no children. Income £55k



2016-17 He currently pays £11,200 a year in income tax and £4,433 year in national insurance, leaving a net annual income of £39,367.

2017-18 Due to the raised tax-free threshold of £11,500, his income tax liability falls to £10,700 and national insurance rises to £4,620. Annually, his net income is now £39,680 – leaving him £313 better off.

Single, no children, Income £110k

2016-17 She currently pays £35,200 in income tax and £5,533 in national insurance, leaving a net annual income of £69,267.

2017-18 With the income tax allowance rising to £11,500 her income tax falls slightly to £34,700, and her NI rises to £5,720. This leaves her a net income of £69,580 – £313 a year better off.



Single parent, two children, paying £120 a week rent. Income £14k

2016-17 He pays £600 a year in income tax and £713 a year in national insurance, but receives £7,784 in tax credits and £1,789 in child benefit – plus £1,940 housing benefit, leaving a net annual income of £24,200.

2017-18 He now pays £100 less income tax and £13 less NI. The family’s tax credit entitlement is frozen at £7,784 a year, as is child benefit at £1,789. Housing benefit decreases by £73, meaning overall they receive £40 more than last year.

Single mother, one child. Income £35k

2016-17 She pays £4,800 in income tax, £3,233 in national insurance and receives no tax credits. But she does receive £1,076 a year in child benefit, for a total net income of £28,043.

2017-18 Her income tax liability drops to £4,700 and her NI falls £13, but her child benefit is frozen. She emerges £113 a year better off.

COUPLES



Gay couple, both aged 45-55, not in civil partnership. £48k Income 1, £31k Income 2

2016-17 They pay combined annual income tax of £12,400 and national insurance of £7,046, leaving a net joint income of £59,554.

2017-18 Their combined income tax liability falls to £11,800 and they pay £174 more NI. Overall their combined actual income is £59,980 – £426 a year more.



Unmarried couple with two children, one of whom is disabled. £16k Income 1, £13k Income 2



2016-17 They currently have a combined income tax bill of £1,400 a year and national insurance of £1,546. They also receive tax credits of £4,776 plus child benefit of £1,789, giving a combined net income of £32,619.

2017-18 Their income tax and NI liability falls to £2,720. Their tax credits increase by £33, meaning a small change in their circumstances – their income is £259 higher before the effects of inflation are applied.

Unmarried couple, no children. £50k Income 1, £45k Income 2



2016-17 Our couple currently pay a combined annual income tax bill of £16,400 and national insurance of £8,566 – leaving them with a disposable income of £70,034 a year.

2017-18 Once the budget’s changes are applied their tax bill falls to £15,400, while they will pay a combined NI total of £8,940. This leaves then with £70,660 to spend – a £626 increase. This makes them the joint biggest winners this year.



Unmarried couple, two children. Income £55k



2016-17 The earner pays a total of £15,633 in tax and national insurance a year. They are also entitled to child benefit of £894 a year – reduced by half of what they would have received if their income was less than £50,000. This gives a total income of £40,261.

2017-18 The tax changes mean they will pay combined tax and NI of £15,320. Child benefit is frozen. This means they are £313 a year better off.

Unmarried couple, aged 38 and 40, one child. £99k Income 1, £21k Income 2 (part-time)



2016-17 They currently pay combined income tax of £30,800 a year and national insurance of £6,866, but receive no child benefit. This leaves them with a joint net annual income of £82,334.



2017-18 Their income tax liability falls £600 a year and their NI payments rise £174 a year. The family income is now £82,760, or £426 more than last year.

Married



Married couple, one child. £45k Income 1, £14k Income 2



2016-17 They pay a combined income tax and national insurance bill of £12,746. The couple are entitled to full child benefit of £20.70 a week because the main breadwinner’s salary of £45,000 comes in under the child benefit threshold. They receive a net annual income of £47,330.

2017-18 Following the budget they are £426 a year better off by virtue of the fact their income tax bill has fallen to £7,200 and they now pay NI of £5,120. Child benefit is frozen.



Married couple, two children. Both unemployed

2016-17 They currently receive jobseeker’s allowance for couples of £114.85 a week, child tax credit of £117.50, and child benefit of £34.40 a week, giving a total of £13,871 a year.

2017-18 Like other people on benefits the family’s income is frozen, meaning they receive the same amount as last year. They will be feeling any food and other price increases this year more than most.



Big earning couple with one child. £80K Income 1, £70K Income 2



2016-17 They pay a combined £48,066 a year in income tax and national insurance, leaving them with a joint net annual income of £101,934. No child benefit is payable as they both earn more than £60,000.

2017-18 The changes to the income tax threshold and NI calculations mean their tax bill goes down £1,000, leaving them with an annual net income of £102,560 – an increase of £626. This makes them the joint biggest winners this year.



Married couple with two sons aged 16 and 13. £16k Income 1, £24k Income 2



2016-17 They pay combined annual income tax of £3,600 and national insurance of £2,866. They don’t receive child tax credits but are entitled to £1,789 in child benefit, leaving a combined net annual income of £35,323.

2017-18 The tax threshold changes mean their joint tax bill falls by £200 a year, while NI is £25 lower. Their child benefit is unchanged, so overall they are £225 a year better off.



Married couple, four children. Income £40K



2016-17 Because they earn less than £50,000 a year they keep all their child benefit worth £3,214 a year, plus child tax credit of £2,686. They can also transfer the maximum personal allowance from the non-earner. Once tax and national insurance are deducted (£9,413) they receive a net income of £36,487.

2017-18 The tax changes mean they now pay £9,290 in income tax and NI while child benefit is frozen. Overall the family is £123 a year better off.



Married, self-employed, three children. Income £60k



2016-17 Tax and national insurance account for £16,831 a year, but because their one income is above £60,000 all the child benefit is clawed back through an equivalent tax charge. Their annual net income is £43,169.

2017-18 The raising of the tax threshold to £11,500 means their tax and NI bill falls by £368 a year, giving them an annual net income of £43,537.

PENSIONER



Married couple, both pensioners in their 70s. State pension



2016-17 The state pension allowance for a married couple stands at £190.80 a week. With pension credit their total income is £237.55 a week, or £12,353 a year.

2017-18 The pre-announced 2.4% rise in pension credit means our couple now receive £5.70 a week more – an annual increase of £296. This makes them one of the biggest beneficiaries this year, albeit on a modest income.



Single pensioner. State pension



2016-17 Her state pension and pension credit is worth £155.60 a week, or £8,091 a year. She pays no tax or national insurance as she is well below the £11,000 threshold.

2017-18 The uprating of pensions leaves her looking at a combined income of £159.35 a week, an increase of £3.75. Overall she is £195 a year better off.



Single pensioner. State pension plus private pension of £10k



2016-17 His state pension is worth £6,204 a year and he must pay £1,041 in income tax on the private pension, leaving a total annual net income of £15,163.

2017-18 His income tax liability on the private pension falls to £972 and his state pension entitlement goes up to £122.30 a week. Overall his income rises to £15,387 leaving him £224 more to spend this year.



Single pensioner. State pension plus private pension of £20k



2016-17 He receives state pension worth £6,204 and pays tax on his private pension of £3,041 a year giving him a net annual income of £23,163.

2017-18 The tax liability on his income falls by £68.80 a year but his state pension entitlement rises to £6,360 – a total annual improvement of £225 for the coming year.



Illustrations: Leon Edler