My debian systems start at 100 and allocate upwards.  IIRC there was an old
system of static per-package UID assignments, but as of Debian 6.0 they
appear to be dynamically assigned when you install packages. The highest
UID I have is 116. (Apparently I don't install very many daemon packages.)

Regular user accounts start at 1000 on both Debian and Ubuntu.  As someone
else observed, /etc/login.defs provides the answers:

% egrep '[GU]ID' /etc/login.defs
UID_MIN                  1000
UID_MAX                 60000
#SYS_UID_MIN              100
#SYS_UID_MAX              999
GID_MIN                  1000
GID_MAX                 60000
#SYS_GID_MIN              100
#SYS_GID_MAX              999

-andy

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