SCHEDULE 3Appropriate age-related percentages for appropriate personal pension schemes for the tax year 2008-2009

Articles 4 and 7

Column A

Column B

Column C

Column D

Age on last day of preceding tax year

Earnings not exceeding low earnings threshold

Earnings exceeding low earnings threshold but not exceeding upper earnings threshold

Earnings exceeding upper earnings threshold

15

9.4%

2.35%

4.7%

16

9.4%

2.35%

4.7%

17

9.6%

2.4%

4.8%

18

9.8%

2.45%

4.9%

19

9.8%

2.45%

4.9%

20

10.0%

2.5%

5.0%

21

10.2%

2.55%

5.1%

22

10.4%

2.6%

5.2%

23

10.4%

2.6%

5.2%

24

10.6%

2.65%

5.3%

25

10.8%

2.7%

5.4%

26

11.0%

2.75%

5.5%

27

11.0%

2.75%

5.5%

28

11.2%

2.8%

5.6%

29

11.4%

2.85%

5.7%

30

11.6%

2.9%

5.8%

31

11.8%

2.95%

5.9%

32

12.0%

3.0%

6.0%

33

12.0%

3.0%

6.0%

34

12.2%

3.05%

6.1%

35

12.6%

3.15%

6.3%

36

12.8%

3.2%

6.4%

37

13.2%

3.3%

6.6%

38

13.4%

3.35%

6.7%

39

13.6%

3.4%

6.8%

40

14.0%

3.5%

7.0%

41

14.2%

3.55%

7.1%

42

14.4%

3.6%

7.2%

43

14.8%

3.7%

7.4%

44

14.8%

3.7%

7.4%

45

14.8%

3.7%

7.4%

46

14.8%

3.7%

7.4%

47

14.8%

3.7%

7.4%

48

14.8%

3.7%

7.4%

49

14.8%

3.7%

7.4%

50

14.8%

3.7%

7.4%

51

14.8 %

3.7%

7.4%

52

14.8%

3.7%

7.4%

53

14.8%

3.7%

7.4%

54

14.8%

3.7%

7.4%

55

14.8%

3.7%

7.4%

56

14.8%

3.7%

7.4%

57

14.8%

3.7%

7.4%

58

14.8%

3.7%

7.4%

59

14.8%

3.7%

7.4%

60

14.8%

3.7%

7.4%

61

14.8%

3.7%

7.4%

62

14.8%

3.7%

7.4%

63

14.8%

3.7%

7.4%