Numeracy Higher June 2025 Unit 1 Q3
3. Last year, Jade’s total income before tax was €20 000.
The table below shows the tax bands, taxable income and tax rates last year.
| Band | Taxable income | Tax rate |
|---|---|---|
| Personal allowance | Up to €10 000 | 0% |
| Basic rate | €10 000 to €18 000 | 10% |
| Higher rate | over €18 000 | 20% |
Calculate Jade’s total tax bill last year.
You must show all your working. [4]
| Scheme | Marks | Comments |
|---|---|---|
| (Tax at 10%) 0.1 × 8000 (= €800) AND (Tax at 20%) 0.2 × 2000 (= €400) | M3 | Ignore £ or other currency for € M2 for any of the following:
either (18 000 – 10 000 =) 8000 or (20 000 – 18 000 =) 2000 |
| (Total income tax) (€) 1200 | A1 | CAO Ignore further calculation for net pay or overall percentage tax paid A0 for a final answers (€) 11 200 or (€) 21 200 (including personal allowance added, 10 000 + 1200 or gross pay added 20 000 + 1200) |