3 For paragraph 2 (basic rate) substitute—N.I.
“2—(1) Subject to sub-paragraph (2), the basic rate is the following percentage of the non-resident parent's gross weekly income—
12% where the non-resident parent has one qualifying child;
16% where the non-resident parent has 2 qualifying children;
19% where the non-resident parent has 3 or more qualifying children.
(2) If the gross weekly income of the non-resident parent exceeds £800, the basic rate is the aggregate of the amount found by applying sub-paragraph (1) in relation to the first £800 of that income and the following percentage of the remainder—
9% where the non-resident parent has one qualifying child;
12% where the non-resident parent has 2 qualifying children;
15% where the non-resident parent has 3 or more qualifying children.
(3) If the non-resident parent also has one or more relevant other children, gross weekly income shall be treated for the purposes of sub-paragraphs (1) and (2) as reduced by the following percentage—
12% where the non-resident parent has one relevant other child;
16% where the non-resident parent has 2 relevant other children;
19% where the non-resident parent has 3 or more relevant other children.”.
Commencement Information
I1Sch. 1 para. 3 in operation at 10.12.2012 for specified purposes by S.R. 2012/440, arts. 2(1)(b), 3 (with art. 4) (as modified (30.6.2014) by S.R. 2014/194, art. 4)
I2Sch. 1 para. 3 in operation at 29.7.2013 for specified purposes by S.R. 2013/201, arts. 2(1)(b), 3 (with art. 4) (as modified (30.6.2014) by S.R. 2014/194, art. 5)
I3Sch. 1 para. 3 in operation at 25.11.2013 in so far as not already in operation by S.R. 2013/276, art. 2(a) (with arts. 3-5)