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42. The reduced rate is an amount calculated as follows—
F + (A x T) | ||||||
where— | ||||||
F | is the flat rate liability applicable to the non-resident parent; | |||||
A | is the amount of the non-resident parent’s gross weekly income between £100 and £200; and | |||||
T | is the percentage determined in accordance with the following Table— | |||||
Number of relevant other children of the non-resident parent | T (%) | |||||
1 qualifying child of the non-resident parent | 0 | 19 | ||||
1 | 16.4 | |||||
2 | 15.6 | |||||
3 or more | 15.2 | |||||
2 qualifying children of the non-resident parent | 0 | 27 | ||||
1 | 23.5 | |||||
2 | 22.5 | |||||
3 or more | 21.9 | |||||
3 or more qualifying children of the non-resident parent | 0 | 33 | ||||
1 | 28.8 | |||||
2 | 27.7 | |||||
3 or more | 26.9. |
Commencement Information
I1Reg. 42 comes into force in accordance with reg. 1
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