SCHEDULEVoluntary modulation rates
For amounts up to and including 5,000:
Year | EU compulsory modulation | Voluntary modulation | Total modulation |
|---|---|---|---|
2009 | 0% | 4.2% | 4.2% |
2010 | 0% | 5.8% | 5.8% |
2011 | 0% | 6.5% | 6.5% |
2012 | 0% | 6.5% | 6.5% |
For amounts over 5,000 and up to and including 300,000:
Year | EU compulsory rates of modulation provided for in Article 7 of the Council Regulation | Voluntary modulation | Total modulation |
|---|---|---|---|
2009 | 7% | 2.2% | 9.2% |
2010 | 8% | 2.8% | 10.8% |
2011 | 9% | 2.5% | 11.5% |
2012 | 10% | 1.5% | 11.5% |
For amounts over 300,000:
Year | EU compulsory rates of modulation provided for in Article 7 of the Council Regulation | Voluntary modulation | Total modulation |
|---|---|---|---|
2009 | 11% | 0% | 11% |
2010 | 12% | 0% | 12% |
2011 | 13% | 0% | 13% |
2012 | 14% | 0% | 14% |