Table 1. Baseline and UBI scenarios modelled.

	1—Baseline	2—Partial UBI	3—Full UBI	4—Full+ UBI
UBI payment per week	Nil	0–15 years: £98.84 16+ years: £84.89 Pensioners*: £196.53	0–15 years: £149.69 16+ years: £291.62 Pensioners: £246.16	0–15 years: £149.69 16+ years: £291.62 Pensioners: £246.16
Income tax**	20% from £12.6k 40% from £37.7k 45% from £125.1k	20% from £12.6k 45% from £30k 60% from £50k	59% from £15.2k 70% from £30k 85% from £50k	59% from £15.2k 70% from £30k 85% from £50k
	Benefit categories retained (✓) or suspended (✗)
Benefit cap***	✓	✗	✗	✗
Child benefit; income support; pension; unemployment benefits	✓	✗	✗	✗
Means-tested benefits for caring, childcare, disability, housing, and limited capability for work	✓	✓	✗	✓
Maternity pay, statutory sick pay, student benefits	✓	✓	✓	✓

Baseline = planned tax/benefit policies for UK. Partial UBI = UBI set at the level of existing benefits. Full UBI = UBI set at the level of MIS. Full+ UBI = MIS plus means-tested benefits for caring, childcare, disability, housing, and limited capability for work.

*The pension-age benefit is applied when an individual reaches pensionable age; this differs by gender and with other circumstances in the UK, but is typically 66.

**While there is some minor variation in the lower/upper income tax rates and bands in Scotland, for simplicity, the rates applied in the majority of the UK are shown in the table. In the UBI scenario, the same tax rates were applied to all 4 devolved nations.

***The “benefit cap” (which limits the amount of total benefits that can be delivered to a single household/benefit unit in the UK) was suspended in all UBI scenarios to avoid interference with the UBI delivery.

MIS, Minimum Income Standard; UBI, Universal Basic Income; UK, United Kingdom.