Effects of "10p" starting rate Tax Changes.

From the BBC News web story -

EFFECTS OF TAX CHANGES

Winners:

• Most people/ with incomes of £18,000+
• Under £18,000 but aged 65+ and therefore eligible for higher personal allowances
• Under £18,000 but with young children and therefore eligible for child tax credits

Losers:

• Under £18,000 and ineligible for working tax credits because under 25
• Retired early and therefore ineligible for higher personal allowances
• Part-timer working insufficient hours to qualify for tax credits
• Different personal circumstances may affect final amounts

Source: PWC & BBC.