Regulations 2(2) and 3(2)
SCHEDULE 1TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS
TABLE 1MEN (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 2WOMEN (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 3WOMEN (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 4WOMEN (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 5MEN 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 6SURVIVING 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 |