Interest on NIC repayments qualifying for repayment interest is given at the following rates.

Period of application

Rate %

From 29 September 2009

 0.50(1)

From 27 January 2009 to 28 September 2009

 0.00 

5 January 2009 to 26 January 2009

 0.75

6 December 2008 to 5 January 2009

 1.50

6 November 2008 to 5 December 2008

 2.25

6 January 2008 to 5 November 2008

 3.00

6 August 2007 to 5 January 2008

 4.00

6 September 2006 to 5 August 2007

 3.00

6 September 2005 to 5 September 2006

 2.25

6 September 2004 to 5 September 2005

 3.00(2)

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