(FA 2011, Sch. 19)

(In-Depth: ¶807-050)

The rates of charge are as follows:

Period

Chargeable equity and long-term chargeable liabilities(1)(2)

Short-term chargeable liabilities(1)(2)

%

%

1 Jan. 2019 to 31 Dec. 2019

0.075

0.15

1 Jan. 2018 to 31 Dec. 2018

0.08

0.16

1 Jan. 2017 to 31 Dec. 2017

0.085

0.17

1 Jan. 2016 to 31 Dec. 2016

0.09

0.18

1 Jan. 2015 to 31 Dec. 2015

0.105

0.21

1 Jan. 2014 to 31 Dec. 2014

0.078

0.156

1 Jan. 2013 to 31 Dec. 2013

0.065

0.130

1 Jan. 2012 to 31 Dec. 2012

0.044

0.088

1 May 2011 to 31 Dec. 2011

0.0375

0.075

1 Mar. 2011 to 30 Apr. 2011

0.05

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