§ Income tax refunds have not been included as part of net weekly spending power of the unemployed. The amount of any tax refund payable is determined by the relationship between the amount of tax paid prior to unemployment, and the number of weeks of unemployment remaining in the tax year. However, at the 30 per cent. tax rate the maximum weekly amount of such refunds, where payable, is as follows:
| Family type | Weekly tax refund |
| Single person without child(ren) | £7.93 |
| Single person with child(ren), married couple with or without children | £12.38 |
§ Figures are not readily available to show the maximum number of weeks for which tax refunds would be payable and could only be obtained at disproportionate cost.
§ Abbreviations used in the tables.
§ NI=National insurance contributions at the not-contracted out rate.
§ UB=Unemployment benefit including earnings-related supplement as appropriate.
§ FIS=Family income supplement.