Article 2
| Age on last day of preceding tax year | Appropriate age-related percentages for the tax year | ||
|---|---|---|---|
| 1999–2000 | 2000–2001 | 2001–2002 | |
| 15 | 2.2 | 2.2 | 2.2 |
| 16 | 2.2 | 2.2 | 2.2 |
| 17 | 2.3 | 2.3 | 2.3 |
| 18 | 2.3 | 2.3 | 2.3 |
| 19 | 2.3 | 2.4 | 2.4 |
| 20 | 2.4 | 2.4 | 2.4 |
| 21 | 2.5 | 2.5 | 2.5 |
| 22 | 2.5 | 2.5 | 2.5 |
| 23 | 2.6 | 2.6 | 2.6 |
| 24 | 2.6 | 2.6 | 2.6 |
| 25 | 2.7 | 2.7 | 2.7 |
| 26 | 2.7 | 2.7 | 2.7 |
| 27 | 2.8 | 2.8 | 2.8 |
| 28 | 2.9 | 2.9 | 2.9 |
| 29 | 2.9 | 2.9 | 2.9 |
| 30 | 3.0 | 3.0 | 3.0 |
| 31 | 3.0 | 3.0 | 3.0 |
| 32 | 3.1 | 3.1 | 3.1 |
| 33 | 3.2 | 3.2 | 3.2 |
| 34 | 3.2 | 3.2 | 3.3 |
| 35 | 3.3 | 3.3 | 3.3 |
| 36 | 3.4 | 3.4 | 3.4 |
| 37 | 3.5 | 3.5 | 3.5 |
| 38 | 3.7 | 3.6 | 3.5 |
| 39 | 3.8 | 3.8 | 3.7 |
| 40 | 4.0 | 3.9 | 3.8 |
| 41 | 4.2 | 4.1 | 4.0 |
| 42 | 4.4 | 4.3 | 4.2 |
| 43 | 4.6 | 4.5 | 4.4 |
| 44 | 5.0 | 4.7 | 4.6 |
| 45 | 5.6 | 5.1 | 4.8 |
| 46 | 6.3 | 5.7 | 5.2 |
| 47 | 7.1 | 6.4 | 5.8 |
| 48 | 8.0 | 7.2 | 6.6 |
| 49 | 8.8 | 8.2 | 7.4 |
| 50 | 9.0 | 9.0 | 8.4 |
| 51 | 9.0 | 9.0 | 9.0 |
| 52 | 9.0 | 9.0 | 9.0 |
| 53 | 9.0 | 9.0 | 9.0 |
| 54 | 9.0 | 9.0 | 9.0 |
| 55 | 9.0 | 9.0 | 9.0 |
| 56 | 9.0 | 9.0 | 9.0 |
| 57 | 9.0 | 9.0 | 9.0 |
| 58 | 9.0 | 9.0 | 9.0 |
| 59 | 9.0 | 9.0 | 9.0 |
| 60 | 9.0 | 9.0 | 9.0 |
| 61 | 9.0 | 9.0 | 9.0 |
| 62 | 9.0 | 9.0 | 9.0 |
| 63 | 9.0 | 9.0 | 9.0 |