Capital held between these amounts

Tariff income to be taken

into account

Nil

£3000

Nil

£3000.01

£3250

£ 1

£3250.01

£3500

£ 2

£3500.01

£3750

£ 3

£3750.01

£4000

£ 4

£4000.01

£4250

£ 5

£4250.01

£4500

£ 6

£4500.01

£4750

£ 7

£4750.01

£5000

£ 8

£5000.01

£5250

£ 9

£5250.01

£5500

£10

£5500.01

£5750

£11

£5750.01

£6000

£12

£6000.01

£6250

£13

£6250.01

£6500

£14

£6500.01

£6750

£15

£6750.01

£7000

£16

£7000.01

£7250

£17

£7250.01

£7500

£18

£7500.01

£7750

£19

£7750.01

£8000

£20

£8000.01

and above

standard rate payable