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# Question Notes Number Income £ Allowance £ Tax liability £
Current council tax liability, excluding water &
1. a
sewerage charges. 1,200
2. Numbers of earners < 65 years old. b 1 5435
Total earned income by household residents <
3. c 25,000
65 years old.
4. Numbers of earners 65 - 74 years old. d 1 9030
Total earned income by household residents
5. e 30,000
65 - 74 years old.
6. Checks for nil entry in question 4. 1
7. Checks for income exceeding threshold. TRUE
Calculates reduction in allowance if income
8.
exceeds threshold. -4100
Cell adjusts for allowance being less than
9.
basic allowance. 505
10. Total allowance adjustment 65 - 74.
-3595
11. Sub-total 65 - 74 allowance.
5435
Reduces allowance if earnings less than
12.
available allowance. 0
13. Total 65 - 74 allowance.
5435
14. Numbers of earners over 75 years old. f 1 9180
Total earned income by household residents
15. g 5,000
over 75 years old.
16. Cell checks for nil entry in question 14.
1
17. Checks for income exceeding threshold.
FALSE
Calculates reduction in allowance if income
18.
exceeds threshold. 0
Cell adjusts for allowance being less than
19.
basic allowance. 0
Total allowance adjustment for those over 75
20.
years old. 0
Sub-total allowance for those over 75 years
21.
old. 9180
Reduces allowance if earnings less than
22.
available allowance. -4180
23. Total allowance for those over 75 years old.
5000
24. Total allowances 15870
Numbers of earners in receipt of married
25. couples allowance (born before 1935 but aged h 1 6535
under 75 years old).
Numbers of earners in receipt of married
26. I 0 0
couples allowance over 75 years old.
Identifies greater allowance available to
27. 6535
household.
28. Checks for nil entry in questions 25 - 26. 1
Reduces available MCA for any residual
29. -505
deductions from personal allowances.
30. As above for 2nd aged related allowance. 0
Ensures MCA is not less than £2,540
31. 0
minimum.
32. Removes minimum MCA if no MCA earners. 0
33. Total MCA tax reducer. 603
34. Numbers of registered blind earners. j 1 1800
35. Net local income tax liability. 667
George McLachlan 76782fba-1343-4342-936b-df08ca5355a6.xls 11/14/2010
36. Removes any negative LIT charge. 0
37. Total local income tax liability. 667
38. Increase / (decrease) in tax liability. -533
Please insert total number of residents in
39. household receiving pensions and estimated k 2 10000
gross annual pensions received.
Key:
Cell to be populated by taxpayer
Formula cell
No entry required
Notes:
Please exclude water & sewerage charges as this will continued to be
a
charged out with the local income tax proposals.
Include all earners under 65 years. Personal allowance for such earners is
b
£5,435.
Before any deductions (eg tax or NI). Please include all earned income for all
c residents in household, excluding any savings or investment income but
including pension income.
Include all earners aged 65-74 years. Personal allowance for such earners is
d
£9,030 but this may be reduced depending on gross earnings.
Before any deductions (eg tax or NI). Please include all earned income for all
e residents in household aged 65 - 74, excluding any savings or investment
income but including any pension income.
Include all earners over 75 years old. Personal allowance for such earners is
f
£9,180 but this may be reduced depending on gross earnings.
Before any deductions (eg tax or NI). Please include all earned income for all
g residents in household aged over 75 years, excluding any savings or
investment income but including pension income.
Enter number of household members who are married and born before 1935
h
but aged under 75 years.
Enter number of household members who are married and aged over 75
I
years.
j Enter number of registered blind earners in household.
Whilst this data will not impact the above calculation, it will help us to
k understand the impact of any decision on local taxation specifically for
pensioners.
The Scottish Government consultation document indicates that pensions
should be subject to a local income tax and you should therefore include any
pension receipts in questions 3,5 and 15.
Please refer to disclaimer on the Council's local income tax website: www.glasgow.gov.uk/localincometax.
George McLachlan 76782fba-1343-4342-936b-df08ca5355a6.xls 11/14/2010
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