tion in payment occurs at rate 
<code>taper_lower</code> (<code>taper_principal_carer</code> for principal carers).</p></td>
    </tr>
    <tr>
      <th>upper</th>
      <td><p>Upper bound for which reduction in payment occurs at rate 
<code>taper_lower</code>. Lower bound for which reduction in payment occurs at rate
<code>taper_upper</code>. Note that for principal carers there is no upper bound.</p></td>
    </tr>
    <tr>
      <th>taper_lower</th>
      <td><p>The amount at which the payment is reduce