SCHEDULE 2Appropriate age-related percentages for appropriate personal pension schemes for the 2012-2013 tax year

Articles 4 and 7

Column A

Column B

Column C

Age on last day of preceding tax year

Earnings not exceeding low earnings threshold

Earnings exceeding low earnings threshold

15

7.6%

1.9%

16

7.8%

1.95%

17

8.0%

2.0%

18

8.0%

2.0%

19

8.2%

2.05%

20

8.2%

2.05%

21

8.4%

2.1%

22

8.6%

2.15%

23

8.6%

2.15%

24

8.8%

2.2%

25

9.0%

2.25%

26

9.0%

2.25%

27

9.2%

2.3%

28

9.2%

2.3%

29

9.4%

2.35%

30

9.6%

2.4%

31

9.6%

2.4%

32

9.8%

2.45%

33

10.0%

2.5%

34

10.8%

2.7%

35

11.0%

2.75%

36

11.2%

2.8%

37

11.4%

2.85%

38

11.6%

2.9%

39

11.8%

2.95%

40

12.2%

3.05%

41

12.4%

3.1%

42

12.6%

3.15%

43

13.8%

3.45%

44

14.0%

3.5%

45

14.2%

3.55%

46

14.6%

3.65%

47

14.8%

3.7%

48

14.8%

3.7%

49

14.8%

3.7%

50

14.8%

3.7%

51

14.8%

3.7%

52

14.8%

3.7%

53

14.8%

3.7%

55

14.8%

3.7%

56

14.8%

3.7%

57

14.8%

3.7%

58

14.8%

3.7%

59

14.8%

3.7%

60

14.8%

3.7%

61

14.8%

3.7%

62

14.8%

3.7%

63

14.8%

3.7%