# The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2007, 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

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Source: https://www.legislation.gov.uk/uksi/2007/366/schedule/1/part/6 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2007/schedule-1/part-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.