Regulations 2(2) and 3(2)
SCHEDULE 1TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS
This schedule has no associated Explanatory Memorandum
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 |