My brother came out of work last August due to ill health, he's hoping to go back to work as soon as he is well enough. He got paid up until December and from then he received SSP. Would he be entitled to a tax rebate?
Probably, since his tax deductions presumably assumed he'd continue earning at that rate throughout the year. But he should apply for a refund at the end of the tax year -it's probably best to wait until he gets hits p60s though
The calculation for him would be simpl-ish - he will have his total earnings for that year, subtract his tax free allowance which will probably be 9375 - remember that last week budget increase does NOT apply for that year.
and the next 35 000 is at 20%.
The interenet tells me SSP is taxable so that will be included