25 November 2015 update - the main April 2016 tax credits reductions have been abandoned - the cuts to universal credit and other cuts remain.Click on the links below to see the estimated effect of the changes to the universal credit work allowance changes from April 2016. The tables take account of changes to income tax and (where relevant) the increased minimum wage for some employees. Details of the basis of the calculations are shown here.
Single, no housing costs.

Children:NoneOneTwoThreeFour
Minimum wage (age 25+)WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£7.20/hrWTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£8.00/hrWTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£10.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£12.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£14.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
Couple, one partner working, no housing costs.

Children:NoneOneTwoThreeFour
Minimum wage (age 25+)WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£7.20/hrWTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£8.00/hrWTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£10.00/hrWTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£12.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£14.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
Couple, both working (same hours), no housing costs.

Children:NoneOneTwoThreeFour
Minimum wage (age 25+)UCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£7.20/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£8.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£10.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£12.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
£14.00/hrUCCTC/WTC UCCTC/WTC UCCTC/WTC UCCTC/WTC UC
Single, weekly equivalent eligible rent: £120.00.

Children:NoneOneTwoThreeFour
Minimum wage (age 25+)WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£7.20/hrWTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£8.00/hrWTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£10.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£12.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£14.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
Couple, one partner working, weekly equivalent eligible rent: £120.00.

Children:NoneOneTwoThreeFour
Minimum wage (age 25+)WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£7.20/hrWTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£8.00/hrWTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£10.00/hrWTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£12.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£14.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
Couple, both working (same hours), weekly equivalent eligible rent: £120.00.

Children:NoneOneTwoThreeFour
Minimum wage (age 25+)UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£7.20/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£8.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£10.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£12.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
£14.00/hrUCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UCCTC/WTC+HB UC
All calculations are approximate and are based on a number of simplifying assumptions. For further information click here.