Part TABLE 6 SURVIVING 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