2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993

year of assessment 1994
basis year 1993

Single Rates - residents y/a 1994

Married Rates - residents y/a 1994

personal tax rebates

Rebate lm

Married	440
single	275
third child (age <17)	20
for every other child (age<17)	35
for every child, >16 years, income <Lm161, receives social security weekly Lm1 allowance	35
for every child, >16 years, income <Lm161, does not receive social security weekly Lm1 allowance	45
both taxpayer and spouse are >64 years old	40
either taxpayer or spouse is >64 years old	20
single persons >64 years old	20
chronic illness claim	25
single person benefiting from overtime/part-time tax relief	103
married person benefiting from overtime/part-time tax relief	129
single person not benefiting from overtime/part-time tax relief	116
married person not benefiting from overtime/part-time tax relief	155