Articles 4 and 7
| Column A | Column B | Column C | Column D |
|---|---|---|---|
| Age on last day of preceding tax year | Earnings not exceeding low earnings threshold | Earnings exceeding low earnings threshold but not exceeding upper earnings threshold | Earnings exceeding upper earnings threshold |
| 15 | 9.4% | 2.35% | 4.7% |
| 16 | 9.4% | 2.35% | 4.7% |
| 17 | 9.6% | 2.4% | 4.8% |
| 18 | 9.8% | 2.45% | 4.9% |
| 19 | 9.8% | 2.45% | 4.9% |
| 20 | 10.0% | 2.5% | 5.0% |
| 21 | 10.2% | 2.55% | 5.1% |
| 22 | 10.4% | 2.6% | 5.2% |
| 23 | 10.4% | 2.6% | 5.2% |
| 24 | 10.6% | 2.65% | 5.3% |
| 25 | 10.8% | 2.7% | 5.4% |
| 26 | 11.0% | 2.75% | 5.5% |
| 27 | 11.2% | 2.8% | 5.6% |
| 28 | 11.2% | 2.8% | 5.6% |
| 29 | 11.4% | 2.85% | 5.7% |
| 30 | 11.6% | 2.9% | 5.8% |
| 31 | 11.8% | 2.95% | 5.9% |
| 32 | 12.0% | 3.0% | 6.0% |
| 33 | 12.2% | 3.05% | 6.1% |
| 34 | 12.2% | 3.05% | 6.1% |
| 35 | 12.6% | 3.15% | 6.3% |
| 36 | 12.8% | 3.2% | 6.4% |
| 37 | 13.2% | 3.3% | 6.6% |
| 38 | 13.4% | 3.35% | 6.7% |
| 39 | 13.6% | 3.4% | 6.8% |
| 40 | 14.0% | 3.5% | 7.0% |
| 41 | 14.2% | 3.55% | 7.1% |
| 42 | 14.6% | 3.65% | 7.3% |
| 43 | 14.8% | 3.7% | 7.4% |
| 44 | 14.8% | 3.7% | 7.4% |
| 45 | 14.8% | 3.7% | 7.4% |
| 46 | 14.8% | 3.7% | 7.4% |
| 47 | 14.8% | 3.7% | 7.4% |
| 48 | 14.8% | 3.7% | 7.4% |
| 49 | 14.8% | 3.7% | 7.4% |
| 50 | 14.8% | 3.7% | 7.4% |
| 51 | 14.8% | 3.7% | 7.4% |
| 52 | 14.8% | 3.7% | 7.4% |
| 53 | 14.8% | 3.7% | 7.4% |
| 54 | 14.8% | 3.7% | 7.4% |
| 55 | 14.8% | 3.7% | 7.4% |
| 56 | 14.8% | 3.7% | 7.4% |
| 57 | 14.8% | 3.7% | 7.4% |
| 58 | 14.8% | 3.7% | 7.4% |
| 59 | 14.8% | 3.7% | 7.4% |
| 60 | 14.8% | 3.7% | 7.4% |
| 61 | 14.8% | 3.7% | 7.4% |
| 62 | 14.8% | 3.7% | 7.4% |
| 63 | 14.8% | 3.7% | 7.4% |