3. The reduced rate is an amount calculated as follows—
where—
F is the flat rate liability applicable to the non-resident parent under paragraph 4 of Schedule 1 to the Act;
A is the amount of the non-resident parent’s net weekly income between £100 and £200; and
T is the percentage determined in accordance with the following Table—
1 qualifying child of the non-resident parent | 2 qualifying children of the non-resident parent | 3 or more qualifying children of the non-resident parent | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Number of relevant other children of the non-resident parent | 0 | 1 | 2 | 3 or more | 0 | 1 | 2 | 3 or more | 0 | 1 | 2 | 3 or more |
T (%) | 25 | 20.5 | 19 | 17.5 | 35 | 29 | 27 | 25 | 45 | 37.5 | 35 | 32.5 |