The Child Support (Collection and Enforcement) Regulations 1992

2.—(1) In heads A and B of the Table to paragraph 1, “the relevant amount” with respect to a visit or a levy means— E+W+S

(a) where the sum due at the time of the visit or of the levy (as the case may be) does not exceed £100, £12.50;

(b) where the sum due at the time of the visit or of the levy (as the case may be) exceeds £100, 12½ per cent. on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and¼ per cent. on any additional sum;