* This is granted to families. Given to one person who is
financially responsible for a child under 16 who lives with
them. Normally a parent. If one parent is a Higher Rate Taxpayer
it goes to that person, (and is reduced on a sliding scale).
The baby rate is granted only for the tax year in which the
baby is born.
** Only granted to one person. For effective tax planning
assume to be the person with the highest income.
