Selective Employment Tax (SET) was introduced on 5 Sept 1966 in an attempt to subsidise manufacturing in order to boost exports. The tax was collected for all Class 1 employees but manufacturing companies would have their payments refunded. SET amounts were added to National Insurance stamps in the location previously used for Heath Service amounts. SET was abolished from 2 Apr 1973 in favour of Value Added Tax (VAT).
| Man | Woman | Boy | Girl | |
|---|---|---|---|---|
| 5 Sept 1966 | 25/- | 12/6 | 12/6 | 8/- |
| 2 Sept 1968 | 37/6 | 18/9 | 18/9 | 12/- |
| 7 July 1969 | 48/- | 24/- | 24/- | 16/- |
| 15 Feb 1971 | £2.40 | £1.20 | £1.20 | £0.80 |
| 5 July 1971 | £1.20 | £0.60 | £0.60 | £0.40 |
September 1966 Issue
Date: 5 Sept 1966 – 5 Feb 1967
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
Selective Employment Tax (SET) rates were added to all Class 1 stamps. There were 19 stamps for the 20 new rates: the rate for a Girl Abroad & Exempt was 15/2 but no stamp was issued. Class 2, Class 3, Industrial injuries, and Mercantile Marine rates were unchanged.
Employed
(unchanged)
(unchanged)
(unchanged)
(unchanged)
February 1967 Issue
Date: 6 Feb 1967 – 29 Oct 1967
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
Employed
(unchanged)
(unchanged)
(unchanged)
October 1967 Issue
Date: 30 Oct 1967 – 5 May 1968
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
CO pattern change
Employed
(unchanged)
May 1968 Issue
Date: 6 May 1968 – 1 Sept 1968
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
The first 1968 issue had 31 stamps for 36 rates: the rates for a Class 1 Woman and for a Man Abroad & Exempt were both 40/7 so shared a stamp, the rates for an Exempt Man and for an Contracted Out Woman Abroad were both 42/4 so shared a stamp, two Industrial Injuries rates were unchanged so used the previous stamps, and the rate for a Girl Abroad & Exempt was 16/6 but no stamp was issued.
Employed
Sept 1968 Issue
Date: 2 Sept 1968 – 6 July 1969
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
(unchanged)
(unchanged)
(unchanged)
July 1969 Issue
Date: 7 July 1969 – 2 Nov 1969
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
(unchanged)
November 1969 Issue
Date: 3 Nov 1969 – 5 July 1970
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
July 1970 Issue
Date: 6 July 1970 – 14 Feb 1971
Printer: HM Stationery Office
Process: Photogravure
Watermark: Block MNI
(unchanged)