1991/2 Employee income limit £18000 rate 5.5%
1992/3 Employee income limit £19000 rate 5.5%
1993/4 Employee income limit £20000 rate 5.5%
1994/5 Employee income limit £20900 rate 5.5%,
Employment and training levy , no limit, 1% rate all years
Health contribution no limit 1.25% all years
There was an income levy of 1% in 1993/4
For 1994/5 no liability to employment and training levy or health contribution for employee where income is below £173 per week