Oh for crying out loud AB, what was that all about? Why've you deleted most of my post?
I'll try it again, I'm going to insert a load of spaces. If you use my formula, don't use any of them.
In F139, type the following "=IF(B139 < 10000,20, IF(B139 < 20000,25, IF(B139 < 30000,30,0)))
Then change the number format of cell F139 to Percentage. Should work.