{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/schedule-1/part-1",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/schedule-1/part-1.json",
  "legislation": "uksi/2007/366",
  "legislation_title": "The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2007",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007",
  "path": "schedule/1/part/1",
  "kind": "part",
  "number": "TABLE 1",
  "heading": "MEN (EXCLUDING SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS) WHO ARE UNDER PENSIONABLE AGE",
  "text": "Age attained in relevant tax year\nFactor A\nFactor B1\nFactor B2\nFactor C1\nFactor C2\n16\n5.03\n3.53\n3.97\n4.34\n4.87\n17\n5.14\n3.62\n4.06\n4.45\n4.98\n18\n5.26\n3.71\n4.15\n4.56\n5.09\n19\n5.38\n3.81\n4.25\n4.67\n5.21\n20\n5.50\n3.90\n4.34\n4.79\n5.33\n21\n5.63\n4.01\n4.44\n4.91\n5.45\n22\n5.75\n4.11\n4.55\n5.04\n5.58\n23\n5.88\n4.21\n4.65\n5.16\n5.70\n24\n6.02\n4.32\n4.76\n5.30\n5.83\n25\n6.16\n4.43\n4.87\n5.43\n5.97\n26\n6.30\n4.55\n4.99\n5.57\n6.11\n27\n6.44\n4.67\n5.10\n5.71\n6.25\n28\n6.59\n4.79\n5.22\n5.86\n6.39\n29\n6.75\n4.91\n5.35\n6.01\n6.54\n30\n6.90\n5.04\n5.47\n6.17\n6.69\n31\n7.07\n5.18\n5.61\n6.33\n6.85\n32\n7.23\n5.31\n5.74\n6.49\n7.01\n33\n7.41\n5.45\n5.88\n6.66\n7.18\n34\n7.58\n5.60\n6.02\n6.84\n7.35\n35\n7.77\n5.75\n6.17\n7.03\n7.53\n36\n8.03\n5.96\n6.38\n7.28\n7.79\n37\n8.30\n6.17\n6.59\n7.54\n8.04\n38\n8.57\n6.39\n6.81\n7.80\n8.31\n39\n8.84\n6.61\n7.02\n8.07\n8.57\n40\n9.11\n6.84\n7.24\n8.34\n8.84\n41\n9.39\n7.06\n7.46\n8.62\n9.11\n42\n9.67\n7.29\n7.69\n8.89\n9.38\n43\n9.95\n7.52\n7.91\n9.18\n9.65\n44\n10.24\n7.76\n8.14\n9.47\n9.93\n45\n10.53\n8.00\n8.38\n9.76\n10.22\n46\n10.82\n8.24\n8.61\n10.06\n10.50\n47\n11.12\n8.49\n8.85\n10.36\n10.79\n48\n11.48\n8.74\n9.08\n10.72\n11.14\n49\n11.85\n8.99\n9.32\n11.09\n11.50\n50\n12.22\n9.24\n9.56\n11.46\n11.86\n51\n12.66\n9.54\n9.85\n11.90\n12.28\n52\n13.10\n9.84\n10.13\n12.34\n12.70\n53\n13.53\n10.14\n10.41\n12.78\n13.12\n54\n13.97\n10.43\n10.68\n13.22\n13.54\n55\n14.40\n10.72\n10.95\n13.66\n13.96\n56\n14.82\n11.00\n11.21\n14.09\n14.37\n57\n15.24\n11.27\n11.47\n14.52\n14.77\n58\n15.64\n11.54\n11.71\n14.95\n15.17\n59\n16.04\n11.80\n11.94\n15.37\n15.55\n60\n16.44\n12.05\n12.17\n15.78\n15.93\n61\n16.82\n12.29\n12.38\n16.19\n16.31\n62\n17.20\n12.53\n12.59\n16.59\n16.67\n63\n17.56\n12.75\n12.78\n16.98\n17.02\n64\n18.15\n12.97\n12.97\n17.37\n17.37",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/366/schedule/1/part/1",
    "retrieved_at": "2026-10-29T04:05:07.203599+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."
}