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| Stamp duty | ||
| Previous (%) | Current (%) | |
| £0-60 000 | Nil | Nil |
| £60 001-250 000 | 1 | 1 |
| £250 001-500 000 | 2.5 | 3 |
| More than £500 000 | 3.5 | 4 |
| Income tax rates bands and allowances (£) | |||
| 1998/99 | 1999/00 | 2000/01 | |
| Rate bands | |||
| Starting rate (10%) | – | up to 1,500 | up to 1,520 |
| Lower rate band (20%) | up to 4,300 | – | – |
| Basic rate band (23%) | 4,301-27,100 | 1,501-28,000 | – |
| Basic rate band (22%) | – | – | 1,521-28,400 |
| Higher rate (40%) | Over 27,101 | Over 28,001 | Over 28,401 |
| Allowances | |||
| Married couple | 1,900 | 1,970 | – |
| – relief at tax rate of | 15% | 10% | – |
| Personal allowance | |||
| Under 65 | 4195 | 4335 | 4385 |
| Over 65 | 5410 | 5720 | 5790 |