The extension of time (number 177 in table 5) gives rise to the collection of a proportional fee, according to the following scale:
| Base brackets | Rate applicable |
|---|---|
| 0 to €6,500 | 1.935% |
| From €6,500 to €17,000 | 1.064% |
| From €17,000 to €30,000 | 0.726% |
| Over €30,000 | 0.532% |