The current situation (per parent) is as follows:
- Basic (20%) Taxpayer. Allowed £55/week vouchers, maximum annual gain £890
- Higher (40%) Taxpayer. Allowed £55/week voucher, maximum annual gain £1,170
- Top (50%) Taxpayer. Allowed £55/week voucher, maximum annual gain £1,460
- Basic (20%) Taxpayer. Allowed £55/week vouchers, maximum annual gain £920
- Higher (40%) Taxpayer. Allowed £28/week voucher, maximum annual gain £610
- Top (50%) Taxpayer. Allowed £22/week voucher, maximum annual gain £590