SCHEDULE 1 TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS
Regulations 2(2) and 3(2)

TABLE 1 MEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO ARE UNDER PENSIONABLE AGE
Age attained in relevant tax year	Factor A	Factor B1	Factor B2	Factor C1	Factor C2
16	5.03	3.53	3.97	4.34	4.87
17	5.14	3.62	4.06	4.45	4.98
18	5.26	3.71	4.15	4.56	5.09
19	5.38	3.81	4.25	4.67	5.21
20	5.50	3.90	4.34	4.79	5.33
21	5.63	4.01	4.44	4.91	5.45
22	5.75	4.11	4.55	5.04	5.58
23	5.88	4.21	4.65	5.16	5.70
24	6.02	4.32	4.76	5.30	5.83
25	6.16	4.43	4.87	5.43	5.97
26	6.30	4.55	4.99	5.57	6.11
27	6.44	4.67	5.10	5.71	6.25
28	6.59	4.79	5.22	5.86	6.39
29	6.75	4.91	5.35	6.01	6.54
30	6.90	5.04	5.47	6.17	6.69
31	7.07	5.18	5.61	6.33	6.85
32	7.23	5.31	5.74	6.49	7.01
33	7.41	5.45	5.88	6.66	7.18
34	7.58	5.60	6.02	6.84	7.35
35	7.77	5.75	6.17	7.03	7.53
36	8.03	5.96	6.38	7.28	7.79
37	8.30	6.17	6.59	7.54	8.04
38	8.57	6.39	6.81	7.80	8.31
39	8.84	6.61	7.02	8.07	8.57
40	9.11	6.84	7.24	8.34	8.84
41	9.39	7.06	7.46	8.62	9.11
42	9.67	7.29	7.69	8.89	9.38
43	9.95	7.52	7.91	9.18	9.65
44	10.24	7.76	8.14	9.47	9.93
45	10.53	8.00	8.38	9.76	10.22
46	10.82	8.24	8.61	10.06	10.50
47	11.12	8.49	8.85	10.36	10.79
48	11.48	8.74	9.08	10.72	11.14
49	11.85	8.99	9.32	11.09	11.50
50	12.22	9.24	9.56	11.46	11.86
51	12.66	9.54	9.85	11.90	12.28
52	13.10	9.84	10.13	12.34	12.70
53	13.53	10.14	10.41	12.78	13.12
54	13.97	10.43	10.68	13.22	13.54
55	14.40	10.72	10.95	13.66	13.96
56	14.82	11.00	11.21	14.09	14.37
57	15.24	11.27	11.47	14.52	14.77
58	15.64	11.54	11.71	14.95	15.17
59	16.04	11.80	11.94	15.37	15.55
60	16.44	12.05	12.17	15.78	15.93
61	16.82	12.29	12.38	16.19	16.31
62	17.20	12.53	12.59	16.59	16.67
63	17.56	12.75	12.78	16.98	17.02
64	18.15	12.97	12.97	17.37	17.37

TABLE 2 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE OF 65 AND ARE UNDER THAT AGE
Age attained in relevant tax year	Factor D	Factor E1	Factor E2	Factor F1	Factor F2
16	5.28	3.57	4.01	4.55	5.12
17	5.40	3.66	4.10	4.67	5.23
18	5.52	3.75	4.20	4.79	5.35
19	5.65	3.85	4.30	4.91	5.47
20	5.78	3.95	4.39	5.03	5.60
21	5.91	4.05	4.50	5.16	5.73
22	6.05	4.15	4.60	5.29	5.86
23	6.18	4.26	4.70	5.42	5.99
24	6.32	4.36	4.81	5.56	6.13
25	6.47	4.48	4.92	5.70	6.27
26	6.62	4.59	5.03	5.85	6.41
27	6.77	4.71	5.15	6.00	6.56
28	6.92	4.83	5.27	6.15	6.71
29	7.08	4.95	5.39	6.31	6.87
30	7.25	5.07	5.51	6.47	7.03
31	7.41	5.20	5.64	6.64	7.19
32	7.59	5.34	5.77	6.81	7.36
33	7.76	5.47	5.90	6.98	7.53
34	7.94	5.61	6.04	7.16	7.70
35	8.13	5.76	6.18	7.35	7.88
36	8.39	5.96	6.38	7.60	8.14
37	8.66	6.16	6.58	7.87	8.40
38	8.93	6.37	6.79	8.14	8.66
39	9.21	6.58	6.99	8.41	8.93
40	9.49	6.79	7.20	8.68	9.20
41	9.77	7.01	7.41	8.96	9.47
42	10.05	7.23	7.63	9.24	9.75
43	10.33	7.45	7.84	9.53	10.03
44	10.62	7.67	8.06	9.82	10.31
45	10.91	7.90	8.28	10.11	10.59
46	11.20	8.13	8.50	10.41	10.87
47	11.49	8.36	8.72	10.70	11.15
48	11.86	8.60	8.94	11.07	11.51
49	12.23	8.84	9.17	11.44	11.87
50	12.60	9.07	9.39	11.82	12.23
51	13.04	9.36	9.66	12.26	12.65
52	13.48	9.65	9.93	12.70	13.07
53	13.91	9.93	10.20	13.14	13.50
54	14.34	10.21	10.46	13.58	13.91
55	14.76	10.48	10.72	14.01	14.32
56	15.18	10.75	10.96	14.44	14.72
57	15.59	11.01	11.20	14.86	15.12
58	15.98	11.27	11.43	15.28	15.50
59	16.37	11.51	11.65	15.68	15.87
60	16.74	11.75	11.87	16.08	16.24
61	17.10	11.98	12.07	16.47	16.59
62	17.46	12.21	12.27	16.85	16.93
63	17.80	12.43	12.46	17.22	17.26
64	18.17	12.64	12.64	17.58	17.58

TABLE 3 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE OF 60 AND ARE UNDER THAT AGE
Age attained in relevant tax year	Factor D	Factor E1	Factor E2	Factor F1	Factor F2
57	19.76	13.40	13.46	18.99	19.08
58	20.22	13.66	13.70	19.48	19.53
59	20.72	13.92	13.92	19.96	19.96

TABLE 4 WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE A PENSIONABLE AGE BETWEEN 60 AND 65 AND ARE UNDER THAT AGE
		2007/08	2008/09	2009/10	2010/11	2011/12
Tax year of birth	Factor D					
1950/51		20.00	20.37	20.72		
1951/52		18.58	18.96	19.32	19.66	19.99
1952/53		17.26	17.64	18.01	18.36	18.70
1953/54		15.98	16.37	16.74	17.10	17.45
1954/55		14.76	15.14	15.52	15.88	16.23
Tax year of birth	Factor E1					
1950/51		13.34	13.64	13.92		
1951/52		12.58	12.88	13.18	13.46	13.74
1952/53		11.83	12.13	12.43	12.72	13.00
1953/54		11.07	11.38	11.68	11.98	12.27
1954/55		10.33	10.64	10.94	11.24	11.53
Tax year of birth	Factor E2					
1950/51		13.41	13.67	13.92		
1951/52		12.71	12.98	13.24	13.50	13.74
1952/53		12.00	12.28	12.55	12.81	13.07
1953/54		11.29	11.58	11.85	12.12	12.39
1954/55		10.59	10.88	11.16	11.43	11.70
Tax year of birth	Factor F1					
1950/51		19.17	19.57	19.96		
1951/52		17.78	18.19	18.58	18.96	19.32
1952/53		16.45	16.86	17.25	17.63	18.00
1953/54		15.18	15.58	15.97	16.36	16.73
1954/55		13.96	14.36	14.75	15.13	15.50
Tax year of birth	Factor F2					
1950/51		19.27	19.62	19.96		
1951/52		17.96	18.32	18.67	19.01	19.32
1952/53		16.70	17.06	17.42	17.76	18.09
1953/54		15.48	15.85	16.21	16.56	16.89
1954/55		14.30	14.68	15.04	15.39	15.73

TABLE 5 MEN AND WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO HAVE ATTAINED PENSIONABLE AGE
Age attained in relevant tax year	Men			Women		
	Factor G	Factor H	Factor I	Factor J	Factor K	Factor L
60				22.05	14.66	21.11
61				21.62	14.41	20.62
62				21.19	14.15	20.12
63				20.73	13.89	19.62
64				20.27	13.62	19.10
65	19.35	13.66	18.31	19.80	13.34	18.58
66	19.04	13.39	17.81	19.32	13.05	18.05
67	18.73	13.10	17.30	18.83	12.75	17.51
68	18.41	12.81	16.78	18.32	12.44	16.96
69	18.09	12.50	16.26	17.70	12.12	16.40
70	17.75	12.19	15.73	17.08	11.79	15.83
71	17.39	11.85	15.19	16.45	11.44	15.25
72	17.01	11.51	14.63	15.80	11.07	14.65
73	16.62	11.15	14.07	15.13	10.69	14.04
74	15.99	10.78	13.50	14.46	10.30	13.42
75	15.36	10.40	12.93	13.77	9.90	12.79
76	14.71	10.02	12.35	13.08	9.49	12.16
77	14.07	9.63	11.78	12.40	9.07	11.53
78	13.41	9.23	11.21	11.72	8.66	10.91
79	12.77	8.84	10.66	11.05	8.24	10.31
80	12.13	8.45	10.11	10.40	7.84	9.71
81	11.49	8.06	9.57	9.77	7.44	9.14
82	10.86	7.67	9.04	9.17	7.05	8.59
83	10.24	7.28	8.53	8.59	6.67	8.06
84	9.64	6.90	8.02	8.04	6.30	7.55
85	9.06	6.53	7.54	7.51	5.94	7.07
86	8.49	6.17	7.08	7.00	5.59	6.60
87	7.96	5.82	6.65	6.52	5.25	6.16
88	7.47	5.49	6.23	6.07	4.93	5.74
89	6.98	5.17	5.84	5.65	4.62	5.35
90	6.61	4.90	5.50	5.27	4.32	4.98
91	6.23	4.63	5.17	4.92	4.05	4.65
92	5.83	4.36	4.84	4.58	3.80	4.34
93	5.45	4.11	4.54	4.29	3.58	4.06
94	5.13	3.89	4.28	4.03	3.38	3.82
95	4.82	3.69	4.03	3.78	3.19	3.59
96	4.53	3.49	3.80	3.55	3.02	3.38
97	4.23	3.29	3.56	3.34	2.86	3.18
98	3.94	3.09	3.33	3.14	2.71	3.00
99	3.65	2.89	3.10	2.96	2.56	2.83

TABLE 6 SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS
Age attained in relevant tax year	Widowers and Male Surviving Civil Partners		Widows and Female Surviving Civil Partners		
	Factor M	Factor N	Factor O	Factor P	Factor Q
25 and below	7.71	7.47	10.67	7.35	10.24
26	8.33	8.06	11.17	7.59	10.72
27	9.18	8.87	11.86	7.94	11.36
28	10.21	9.85	12.62	8.35	12.08
29	11.59	11.16	13.50	8.83	12.90
30	12.49	12.02	14.39	9.32	13.75
31	13.36	12.86	15.22	9.76	14.52
32	14.19	13.65	16.13	10.27	15.38
33	14.73	14.17	17.05	10.78	16.26
34	15.18	14.59	18.00	11.33	17.16
35	15.51	14.91	18.99	11.91	18.10
36	15.79	15.18	19.93	12.47	18.99
37	16.01	15.39	20.70	12.94	19.74
38	16.16	15.53	21.35	13.34	20.35
39	16.30	15.67	21.86	13.68	20.85
40	16.43	15.80	22.28	13.96	21.26
41	16.58	15.94	22.61	14.20	21.58
42	16.67	16.03	22.89	14.41	21.85
43	16.75	16.11	23.11	14.59	22.07
44	16.84	16.20	23.30	14.76	22.26
45	16.92	16.28	23.43	14.91	22.40
46	17.01	16.37	23.52	15.03	22.50
47	17.12	16.48	23.56	15.13	22.55
48	17.26	16.62	23.56	15.21	22.57
49	17.39	16.75	23.52	15.27	22.54
50	17.54	16.90	23.43	15.30	22.47
51	17.68	17.04	23.32	15.32	22.38
52	17.82	17.18	23.18	15.32	22.26
53	17.93	17.30	23.00	15.31	22.10
54	18.02	17.39	22.76	15.26	21.90
55	18.09	17.47	22.47	15.17	21.63
56	18.10	17.49	22.13	15.05	21.32
57	18.04	17.44	21.77	14.92	20.99
58	17.97	17.39	21.37	14.75	20.62
59	17.89	17.32	20.94	14.57	20.23
60	17.78	17.23	20.53	14.40	19.84
61	17.62	17.08	20.11	14.22	19.45
62	17.41	16.89	19.67	14.02	19.04
63	17.17	16.67	19.20	13.81	18.61
64	16.90	16.42	18.72	13.58	18.16
65	16.61	16.16	18.24	13.34	17.71
66	16.07	15.65	17.69	13.05	17.19
67	15.53	15.13	17.13	12.75	16.66
68	14.99	14.62	16.57	12.44	16.13
69	14.45	14.10	16.00	12.12	15.59
70	13.89	13.57	15.42	11.79	15.04
71	13.34	13.04	14.83	11.44	14.48
72	12.77	12.50	14.23	11.07	13.90
73	12.21	11.96	13.62	10.69	13.31
74	11.65	11.41	13.00	10.30	12.72
75	11.09	10.88	12.37	9.90	12.12
76	10.54	10.35	11.75	9.49	11.52
77	10.00	9.83	11.13	9.07	10.92
78	9.48	9.32	10.52	8.66	10.34
79	8.97	8.82	9.93	8.24	9.76
80	8.47	8.34	9.36	7.84	9.21
81	8.00	7.88	8.81	7.44	8.68
82	7.54	7.43	8.28	7.05	8.16
83	7.09	7.00	7.77	6.67	7.66
84	6.66	6.58	7.28	6.30	7.19
85	6.25	6.18	6.81	5.94	6.73
86	5.87	5.81	6.37	5.59	6.29
87	5.51	5.45	5.94	5.25	5.87
88	5.16	5.11	5.53	4.93	5.48
89	4.84	4.79	5.15	4.62	5.10
90	4.53	4.49	4.80	4.32	4.75
91	4.23	4.20	4.47	4.05	4.43
92	3.95	3.92	4.17	3.80	4.13
93	3.71	3.68	3.91	3.58	3.88
94	3.51	3.48	3.67	3.38	3.65
95	3.32	3.30	3.45	3.19	3.43
96	3.13	3.11	3.25	3.02	3.23
97	2.95	2.93	3.07	2.86	3.05
98	2.77	2.75	2.89	2.71	2.88
99 and over	2.59	2.58	2.73	2.56	2.71