Band	Boundary		Rate*	Rate with £5 DD discount
UK Concessionary	Full-time students, unwaged, or in receipt of benefit or earning less than £13,739		£28	£23
Retired			£38	£33
UK Standard A	Earning between £13,739 and £22,332		£61	£56
UK Standard B	Earning between £23,002 and £26,666		£83	£78
UK Standard C	Earning between £27,466 and £41,545		£100	£95
UK Higher	Earning over £42,791		£122	£117
Non UK 1	Full-time students, or people unwaged, or income below £13,739, or country of residence in Category B – irrespective of earnings (see separate list) – all countries not listed in Category A below		£51	£46
Non UK 2	Waged (earning between £13,739 and £41,545) and country of residence in Category A below:.		£101	£96
	Andorra Australia Austria Bahamas Bahrain Belgium Bermuda Brunei Canada Cyprus Denmark Finland France Germany Greece Hong Kong Iceland Ireland Israel	Italy Japan Korea Rep Kuwait Liechtenstein Luxembourg Netherlands New Zealand Norway Portugal Qatar Singapore Slovenia Spain Sweden Switzerland Taiwan United Arab Emirates United States
Non UK 3	Waged (earning over £42,791) and country of residence in Category A		£138	£133

NOTE:  Categories A and B are based on World Bank GNI figures and roughly match those used by the ISA, who similarly differentiate by country of residence.

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