Single-income families with children or other dependants can see the impact of the extra budgetary measures announced yesterday on their take-home pay from these tables.
The decision to introduce a £3,000 tax allowance for stay-at-home spouses who look after children or other dependants means such families will be better off by £660 a year than they were after the Budget.
They can see their 2000/2001 take-home pay in the column on the right, which looks at the impact of all the Budget measures, including yesterday's new allowance for single-income couples.
Single-income couples without dependants will not gain from the new allowance, so the impact of the Budget on their income will remain the same as after the Budget was announced last Wednesday, and is as shown in the columns on the left of the table. They get £660 less in a year than those with dependants.
For comparative purposes, the income of couples with both spouses working is also shown, although they also are not affected by yesterday's announcement.
The £660 gain for a single-income couple compares with a maximum gain of £1,320 for double-income families from the widening of the standard rate tax band from £28,000 to £34,000. To get the full benefit of this measure, double-income families have to earn over £34,000, whereas all single-income families with dependants will enjoy the £660 gain.
The new measure thus goes some way towards narrowing the gap created by the Budget between the take-home pay of families in which one spouse works outside the home, and those where both work outside.
Following the introduction of all the new budgetary measures next April, lower-income families with just one earner will gain significantly more than their dual-earning counterparts. Lower-income couples, both earning, do not earn enough to benefit from the widening of the standard band, whereas their single-income counterparts will benefit.
While a family on a gross annual income of £20,000 with two earners will be £412 better off after the Budget changes, a single-income family earning the same sum will gain £1,092. Its take-home pay, at £17,482, will be only slightly less than the dual income family at £17,676.
This £194 gap compares with a difference in take-home pay of £854 before yesterday's allowance was announced.
Only higher-income dual-earner families on well over the £30,000 mark will gain more. Those on £40,000, for example, will take home an extra £2,132 from April, compared with £1,449 for the family with one spouse earning.
But again, the gap opened by the Budget between the take-home pay of the two families has been narrowed, to £585 from £1,245 in this case.
The most obvious losers are single-income families without dependants who will not enjoy the annual allowance, or benefit from the widened tax bands enjoyed by families with two earners. But all double-income couples - including those with no children or even retired couples with two incomes - gain from the widening of the band.
The figures are for private-sector employees only.