Budget 2008 Introduction Personal Income Tax Tax Credits National Insurance Contributions Employees Savings Capital Gains Tax Inheritance Tax Stamp Duty Land Tax Corporation Tax Business Tax Value Added Tax Other Measures Tax Tables National Insurance	Tax Credits The rates of Working Tax Credit (WTC) and Child Tax Credit (CTC) for 2008/09 have been in many cases increased in line with inflation, but some elements have not (e.g. the "family element" of £545 which is available to couples with children and combined income up to £50,000, which remains unchanged). The full table of rates is too large and complex for this brief summary.