{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2005/schedule-1/part-6",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2005/schedule-1/part-6.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/6",
  "kind": "part",
  "number": "TABLE 6",
  "heading": "SURVIVING SPOUSE MEMBERS",
  "text": "Age attained in relevant tax year\nWidowers\nWidows\nFactor M\nFactor N\nFactor O\nFactor P\nFactor Q\n25 and below\n7.50\n7.28\n8.87\n6.97\n8.63\n26\n8.09\n7.84\n9.13\n7.12\n8.87\n27\n8.89\n8.61\n9.50\n7.37\n9.22\n28\n9.87\n9.55\n9.92\n7.64\n9.62\n29\n11.18\n10.80\n10.39\n7.96\n10.07\n30\n12.03\n11.62\n10.85\n8.27\n10.51\n31\n12.86\n12.41\n11.23\n8.52\n10.88\n32\n13.64\n13.15\n11.64\n8.80\n11.27\n33\n14.14\n13.64\n12.04\n9.07\n11.65\n34\n14.55\n14.03\n12.42\n9.33\n12.02\n35\n14.84\n14.31\n12.80\n9.59\n12.38\n36\n15.09\n14.55\n13.11\n9.81\n12.68\n37\n15.27\n14.73\n13.29\n9.93\n12.85\n38\n15.39\n14.84\n13.36\n9.97\n12.91\n39\n15.51\n14.95\n13.32\n9.93\n12.88\n40\n15.60\n15.05\n13.20\n9.83\n12.76\n41\n15.72\n15.17\n13.00\n9.66\n12.56\n42\n15.79\n15.23\n12.86\n9.53\n12.43\n43\n15.84\n15.29\n12.78\n9.44\n12.35\n44\n15.90\n15.34\n12.78\n9.41\n12.34\n45\n15.95\n15.40\n12.86\n9.43\n12.41\n46\n16.00\n15.45\n13.02\n9.51\n12.57\n47\n16.07\n15.52\n13.29\n9.67\n12.82\n48\n16.16\n15.61\n13.68\n9.92\n13.19\n49\n16.24\n15.69\n14.21\n10.27\n13.70\n50\n16.33\n15.78\n14.91\n10.75\n14.38\n51\n16.40\n15.86\n15.83\n11.40\n15.26\n52\n16.47\n15.94\n16.69\n12.03\n16.09\n53\n16.51\n15.98\n17.46\n12.61\n16.85\n54\n16.53\n16.01\n18.13\n13.13\n17.50\n55\n16.53\n16.02\n18.65\n13.56\n18.01\n56\n16.47\n15.97\n19.02\n13.90\n18.38\n57\n16.36\n15.87\n19.25\n14.14\n18.61\n58\n16.23\n15.75\n19.30\n14.26\n18.67\n59\n16.10\n15.64\n19.18\n14.26\n18.57\n60\n15.95\n15.50\n18.92\n14.16\n18.33\n61\n15.75\n15.32\n18.50\n13.94\n17.94\n62\n15.51\n15.10\n18.07\n13.71\n17.54\n63\n15.25\n14.86\n17.62\n13.47\n17.11\n64\n14.97\n14.59\n17.16\n13.20\n16.68\n65\n14.67\n14.31\n16.68\n12.93\n16.23\n66\n14.15\n13.81\n16.14\n12.60\n15.72\n67\n13.62\n13.31\n15.59\n12.27\n15.20\n68\n13.09\n12.80\n15.03\n11.91\n14.66\n69\n12.56\n12.29\n14.46\n11.55\n14.12\n70\n12.03\n11.78\n13.88\n11.17\n13.56\n71\n11.50\n11.27\n13.30\n10.78\n13.01\n72\n10.96\n10.76\n12.72\n10.39\n12.45\n73\n10.44\n10.25\n12.14\n9.99\n11.89\n74\n9.93\n9.76\n11.56\n9.59\n11.34\n75\n9.44\n9.28\n11.01\n9.20\n10.80\n76\n8.96\n8.81\n10.46\n8.81\n10.27\n77\n8.50\n8.37\n9.94\n8.43\n9.77\n78\n8.05\n7.94\n9.44\n8.06\n9.28\n79\n7.63\n7.52\n8.95\n7.69\n8.81\n80\n7.22\n7.13\n8.48\n7.33\n8.35\n81\n6.83\n6.75\n8.02\n6.98\n7.90\n82\n6.46\n6.38\n7.58\n6.63\n7.47\n83\n6.10\n6.03\n7.16\n6.30\n7.07\n84\n5.76\n5.70\n6.77\n5.99\n6.68\n85\n5.44\n5.38\n6.40\n5.70\n6.33\n86\n5.14\n5.08\n6.06\n5.42\n5.99\n87\n4.85\n4.80\n5.75\n5.16\n5.68\n88\n4.57\n4.53\n5.45\n4.92\n5.40\n89\n4.30\n4.27\n5.18\n4.70\n5.13\n90\n4.04\n4.01\n4.92\n4.49\n4.88\n91\n3.79\n3.76\n4.67\n4.28\n4.63\n92\n3.56\n3.53\n4.43\n4.07\n4.39\n93\n3.35\n3.32\n4.21\n3.88\n4.17\n94\n3.14\n3.12\n3.99\n3.69\n3.96\n95 and over\n2.94\n2.93\n3.77\n3.50\n3.75",
  "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/6",
    "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."
}