For paragraph 2 (basic rate) substitute—

“2

(1)

Subject to sub-paragraph (2), the basic rate is the following percentage of the non-resident parent's gross weekly income—

• 12% where the non-resident parent has one qualifying child;

• 16% where the non-resident parent has two qualifying children;

• 19% where the non-resident parent has three or more qualifying children.

(2)

If the gross weekly income of the non-resident parent exceeds £800, the basic rate is the aggregate of the amount found by applying sub-paragraph (1) in relation to the first £800 of that income and the following percentage of the remainder—

• 9% where the non-resident parent has one qualifying child;

• 12% where the non-resident parent has two qualifying children;

• 15% where the non-resident parent has three or more qualifying children.

(3)

If the non-resident parent also has one or more relevant other children, gross weekly income shall be treated for the purposes of sub-paragraphs (1) and (2) as reduced by the following percentage—

• 12% where the non-resident parent has one relevant other child;

• 16% where the non-resident parent has two relevant other children;

• 19% where the non-resident parent has three or more relevant other children.”