SCHEDULE 1Appropriate age-related percentages for money purchase contracted-out schemes for the 2012-2013 tax year

Articles 3(4) and 6(4)

Age on last day of preceding tax year

Appropriate age-related percentage

15

2.4%

16

2.5%

17

2.5%

18

2.6%

19

2.7%

20

2.7%

21

2.8%

22

2.9%

23

2.9%

24

3.0%

25

3.1%

26

3.1%

27

3.2%

28

3.3%

29

3.4%

30

3.4%

31

3.5%

32

3.6%

33

3.7%

34

4.1%

35

4.2%

36

4.3%

37

4.4%

38

4.5%

39

4.7%

40

4.8%

41

5.0%

42

5.1%

43

5.7%

44

5.9%

45

6.0%

46

6.2%

47

6.3%

48

6.5%

49

6.6%

50

6.9%

51

7.3%

52

7.4%

53

7.4%

55

7.4%

56

7.4%

57

7.4%

58

7.4%

59

7.4%

60

7.4%

61

7.4%

62

7.4%

63

7.4%