# Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities, Article 4

Extent: E+W+S+N.I.

The tax shall be calculated, subject to the provisions of Article 5, on the taxable amount obtained by applying Article 3 and disregarding any amount not exceeding EUR 19,91 and by applying the rate of:
8,00 % to amounts between EUR 19,91 and 351,46,
10,00 % to amounts between EUR 351,47 and 484,09,
12,50 % to amounts between EUR 484,10 and 554,79,
15,00 % to amounts between EUR 554,80 and 629,97,
17,50 % to amounts between EUR 629,98 and 700,67,
20,00 % to amounts between EUR 700,68 and 769,21,
22,50 % to amounts between EUR 769,22 and 839,94,
25,00 % to amounts between EUR 839,95 and 908,48,
27,50 % to amounts between EUR 908,49 and 979,18,
30,00 % to amounts between EUR 979,19 and 1 047,72 ,
32,50 % to amounts between EUR 1 047,73 and 1 118,45 ,
35,00 % to amounts between EUR 1 118,46 and 1 186,99 ,
40,00 % to amounts between EUR 1 187,0 und 1 257,69 ,
45,00 % to amounts above EUR 1 257,7 .

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Source: https://www.legislation.gov.uk/eur/1968/260/article/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-1968-260/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.