Regulation 43 Reduced Rate
The reduced rate is an amount calculated as follows—
where—
F is the flat rate liability applicable to the non-resident parent;
A is the amount of the non-resident parent’s gross weekly income between £100 and £200; and
T is the percentage determined in accordance with the following Table—
| Number of relevant other children of the non-resident parent | T (%) | |
|---|---|---|
| 1 qualifying child of the non-resident parent | 0 | 19 |
| 1 | 16.40 | |
| 2 | 15.60 | |
| 3 or more | 15.20 | |
| 2 qualifying children of the non-resident parent | 0 | 27 |
| 1 | 23.50 | |
| 2 | 22.50 | |
| 3 or more | 21.90 | |
| 3 or more qualifying children of the non-resident parent | 0 | 33 |
| 1 | 28.80 | |
| 2 | 27.70 | |
| 3 or more | 26.90 |