Conditional formatting with a % tolerance

Good afternoon all. I hope Friday is treating you well.

I have attached a sample of a workbook. It's a standard RAG table showing a baseline for "clearance times" of incidents, with one month's results RAG'ged to that baseline. What I'm trying to work out is how I do the following:

Green for LESS than the baseline
Red for MORE than the baseline
Amber for 5% EITHER SIDE of the baseline, whether that's 5% more or 5% less.

I've tried to run various formulae in the conditional formatting window but failed miserably.

Assistance will be met with my sincere best wishes for the bank holiday weekend and the promise of a beer if I ever meet you, however unlikely that seems.