SCHEDULE 2 Appropriate 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%