{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/schedule-1/part-6",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/schedule-1/part-6.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/6",
  "kind": "part",
  "number": "TABLE 6",
  "heading": "SURVIVING SPOUSE MEMBERS AND SURVIVING CIVIL PARTNER MEMBERS",
  "text": "Age attained in relevant tax year\nWidowers and Male Surviving Civil Partners\nWidows and Female Surviving Civil Partners\nFactor M\nFactor N\nFactor O\nFactor P\nFactor Q\n25 and below\n7.71\n7.47\n10.67\n7.35\n10.24\n26\n8.33\n8.06\n11.17\n7.59\n10.72\n27\n9.18\n8.87\n11.86\n7.94\n11.36\n28\n10.21\n9.85\n12.62\n8.35\n12.08\n29\n11.59\n11.16\n13.50\n8.83\n12.90\n30\n12.49\n12.02\n14.39\n9.32\n13.75\n31\n13.36\n12.86\n15.22\n9.76\n14.52\n32\n14.19\n13.65\n16.13\n10.27\n15.38\n33\n14.73\n14.17\n17.05\n10.78\n16.26\n34\n15.18\n14.59\n18.00\n11.33\n17.16\n35\n15.51\n14.91\n18.99\n11.91\n18.10\n36\n15.79\n15.18\n19.93\n12.47\n18.99\n37\n16.01\n15.39\n20.70\n12.94\n19.74\n38\n16.16\n15.53\n21.35\n13.34\n20.35\n39\n16.30\n15.67\n21.86\n13.68\n20.85\n40\n16.43\n15.80\n22.28\n13.96\n21.26\n41\n16.58\n15.94\n22.61\n14.20\n21.58\n42\n16.67\n16.03\n22.89\n14.41\n21.85\n43\n16.75\n16.11\n23.11\n14.59\n22.07\n44\n16.84\n16.20\n23.30\n14.76\n22.26\n45\n16.92\n16.28\n23.43\n14.91\n22.40\n46\n17.01\n16.37\n23.52\n15.03\n22.50\n47\n17.12\n16.48\n23.56\n15.13\n22.55\n48\n17.26\n16.62\n23.56\n15.21\n22.57\n49\n17.39\n16.75\n23.52\n15.27\n22.54\n50\n17.54\n16.90\n23.43\n15.30\n22.47\n51\n17.68\n17.04\n23.32\n15.32\n22.38\n52\n17.82\n17.18\n23.18\n15.32\n22.26\n53\n17.93\n17.30\n23.00\n15.31\n22.10\n54\n18.02\n17.39\n22.76\n15.26\n21.90\n55\n18.09\n17.47\n22.47\n15.17\n21.63\n56\n18.10\n17.49\n22.13\n15.05\n21.32\n57\n18.04\n17.44\n21.77\n14.92\n20.99\n58\n17.97\n17.39\n21.37\n14.75\n20.62\n59\n17.89\n17.32\n20.94\n14.57\n20.23\n60\n17.78\n17.23\n20.53\n14.40\n19.84\n61\n17.62\n17.08\n20.11\n14.22\n19.45\n62\n17.41\n16.89\n19.67\n14.02\n19.04\n63\n17.17\n16.67\n19.20\n13.81\n18.61\n64\n16.90\n16.42\n18.72\n13.58\n18.16\n65\n16.61\n16.16\n18.24\n13.34\n17.71\n66\n16.07\n15.65\n17.69\n13.05\n17.19\n67\n15.53\n15.13\n17.13\n12.75\n16.66\n68\n14.99\n14.62\n16.57\n12.44\n16.13\n69\n14.45\n14.10\n16.00\n12.12\n15.59\n70\n13.89\n13.57\n15.42\n11.79\n15.04\n71\n13.34\n13.04\n14.83\n11.44\n14.48\n72\n12.77\n12.50\n14.23\n11.07\n13.90\n73\n12.21\n11.96\n13.62\n10.69\n13.31\n74\n11.65\n11.41\n13.00\n10.30\n12.72\n75\n11.09\n10.88\n12.37\n9.90\n12.12\n76\n10.54\n10.35\n11.75\n9.49\n11.52\n77\n10.00\n9.83\n11.13\n9.07\n10.92\n78\n9.48\n9.32\n10.52\n8.66\n10.34\n79\n8.97\n8.82\n9.93\n8.24\n9.76\n80\n8.47\n8.34\n9.36\n7.84\n9.21\n81\n8.00\n7.88\n8.81\n7.44\n8.68\n82\n7.54\n7.43\n8.28\n7.05\n8.16\n83\n7.09\n7.00\n7.77\n6.67\n7.66\n84\n6.66\n6.58\n7.28\n6.30\n7.19\n85\n6.25\n6.18\n6.81\n5.94\n6.73\n86\n5.87\n5.81\n6.37\n5.59\n6.29\n87\n5.51\n5.45\n5.94\n5.25\n5.87\n88\n5.16\n5.11\n5.53\n4.93\n5.48\n89\n4.84\n4.79\n5.15\n4.62\n5.10\n90\n4.53\n4.49\n4.80\n4.32\n4.75\n91\n4.23\n4.20\n4.47\n4.05\n4.43\n92\n3.95\n3.92\n4.17\n3.80\n4.13\n93\n3.71\n3.68\n3.91\n3.58\n3.88\n94\n3.51\n3.48\n3.67\n3.38\n3.65\n95\n3.32\n3.30\n3.45\n3.19\n3.43\n96\n3.13\n3.11\n3.25\n3.02\n3.23\n97\n2.95\n2.93\n3.07\n2.86\n3.05\n98\n2.77\n2.75\n2.89\n2.71\n2.88\n99 and over\n2.59\n2.58\n2.73\n2.56\n2.71",
  "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/6",
    "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."
}