» Mon Feb 04, 2013 12:39 pm
81, and it is light, on 3 separate characters.
Edit: Oh look, to add more to this, it has 6 variants. So hmmmm, no, not exactly dependent on level. It appears it may be dependent on what skill tree you have from what I am seeing. Regardless, it makes absolutely no sense why it cannot be tempered, or why two of the 3 pieces of gear aside from the mask are listed as having armor without being able to upgrade them.
http://www.uesp.net/wiki/Dragonborn:Miraak_(item)