| Date From which Payable | Rate |
|---|---|
| 1st July 2025 | 58% |
| 1st January 2025 | 55% |
| 1st July 2024 | 53% |
| 1st January 2024 | 50% |
| 1st July 2023 | 46% |
| 1st January 2023 | 42% |
| 1st July 2022 | 38% |
| 1st January 2022 | 34% |
| 1st July 2021 | 31% |
| 1st July 2019 | 17% |
| 1st January 2019 | 12% |
| 1st July 2018 | 9% |
| 1st January 2018 | 7% |
| 1st July 2017 | 5% |
| 1st January 2017 | 4% |
| 1st July 2016 | 2% |
| 1st January 2016 | - |