{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2005/schedule-1/part-1",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2005/schedule-1/part-1.json",
  "legislation": "uksi/2005/891",
  "legislation_title": "The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2005",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2005",
  "path": "schedule/1/part/1",
  "kind": "part",
  "number": "TABLE 1",
  "heading": "MEN (EXCLUDING SURVIVING SPOUSE MEMBERS) WHO ARE UNDER PENSIONABLE AGE",
  "text": "Age attained in relevant tax year\nFactor A\nFactor B1\nFactor B2\nFactor C1\nFactor C2\n16\n4.98\n3.49\n3.92\n4.32\n4.85\n17\n5.08\n3.57\n4.00\n4.42\n4.95\n18\n5.18\n3.65\n4.08\n4.52\n5.05\n19\n5.29\n3.73\n4.17\n4.62\n5.15\n20\n5.40\n3.82\n4.25\n4.73\n5.26\n21\n5.51\n3.91\n4.34\n4.83\n5.37\n22\n5.62\n4.00\n4.43\n4.94\n5.48\n23\n5.73\n4.09\n4.52\n5.06\n5.59\n24\n5.85\n4.18\n4.61\n5.17\n5.70\n25\n5.97\n4.28\n4.70\n5.29\n5.82\n26\n6.09\n4.37\n4.80\n5.41\n5.93\n27\n6.21\n4.47\n4.90\n5.53\n6.06\n28\n6.34\n4.58\n4.99\n5.66\n6.18\n29\n6.47\n4.68\n5.10\n5.79\n6.30\n30\n6.60\n4.79\n5.20\n5.93\n6.44\n31\n6.74\n4.90\n5.31\n6.06\n6.57\n32\n6.88\n5.02\n5.42\n6.20\n6.71\n33\n7.03\n5.13\n5.53\n6.35\n6.85\n34\n7.18\n5.25\n5.65\n6.50\n6.99\n35\n7.33\n5.38\n5.77\n6.66\n7.14\n36\n7.49\n5.51\n5.89\n6.82\n7.30\n37\n7.64\n5.64\n6.02\n6.98\n7.45\n38\n7.81\n5.77\n6.15\n7.14\n7.61\n39\n7.97\n5.90\n6.27\n7.31\n7.77\n40\n8.14\n6.04\n6.40\n7.48\n7.93\n41\n8.31\n6.19\n6.54\n7.66\n8.10\n42\n8.49\n6.34\n6.68\n7.85\n8.28\n43\n8.68\n6.49\n6.83\n8.04\n8.46\n44\n8.87\n6.65\n6.98\n8.24\n8.64\n45\n9.07\n6.81\n7.13\n8.44\n8.83\n46\n9.27\n6.98\n7.29\n8.65\n9.03\n47\n9.47\n7.14\n7.44\n8.86\n9.23\n48\n9.67\n7.31\n7.60\n9.06\n9.42\n49\n9.88\n7.49\n7.76\n9.28\n9.62\n50\n10.09\n7.67\n7.93\n9.50\n9.83\n51\n10.31\n7.85\n8.10\n9.73\n10.04\n52\n10.53\n8.04\n8.28\n9.97\n10.26\n53\n10.87\n8.31\n8.53\n10.31\n10.59\n54\n11.23\n8.59\n8.80\n10.67\n10.93\n55\n11.60\n8.88\n9.08\n11.05\n11.30\n56\n11.98\n9.18\n9.36\n11.44\n11.67\n57\n12.39\n9.50\n9.67\n11.86\n12.06\n58\n12.79\n9.82\n9.96\n12.27\n12.45\n59\n13.41\n10.16\n10.29\n12.71\n12.87\n60\n14.07\n10.52\n10.62\n13.18\n13.31\n61\n14.75\n10.89\n10.97\n13.66\n13.76\n62\n15.47\n11.29\n11.34\n14.17\n14.24\n63\n16.24\n11.71\n11.74\n14.72\n14.76\n64\n17.05\n12.16\n12.16\n15.31\n15.31",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/891/schedule/1/part/1",
    "retrieved_at": "2026-10-29T05:01:39.027837+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}