{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2010/schedule",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2010/schedule.json",
  "legislation": "uksi/2010/506",
  "legislation_title": "The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2010",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2010",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS",
  "text": "TABLE 1\nFACTOR A: MEN – EMPLOYMENT AFTER 5 APRIL 1997\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1946/47\n18.15\n-\n1947/48\n17.56\n18.15\n1948/49\n17.20\n17.56\n1949/50\n16.82\n17.20\n1950/51\n16.44\n16.82\n1951/52\n16.04\n16.44\n1952/53\n15.64\n16.04\n1953/54\n15.24\n15.64\n1954/55\n14.82\n15.24\n1955/56\n14.40\n14.82\n1956/57\n13.97\n14.40\n1957/58\n13.53\n13.97\n1958/59\n13.10\n13.53\n1959/60\n12.34\n12.77\n1960/61\n11.60\n12.02\n1961/62\n11.25\n11.60\n1962/63\n10.90\n11.25\n1963/64\n10.61\n10.90\n1964/65\n10.33\n10.61\n1965/66\n10.04\n10.33\n1966/67\n9.76\n10.04\n1967/68\n9.49\n9.76\n1968/69\n8.99\n9.26\n1969/70\n8.52\n8.77\n1970/71\n8.26\n8.52\n1971/72\n8.01\n8.26\n1972/73\n7.76\n8.01\n1973/74\n7.51\n7.76\n1974/75\n7.26\n7.51\n1975/76\n7.02\n7.26\n1976/77\n6.86\n7.02\n1977/78\n6.53\n6.68\n1978/79\n6.21\n6.36\n1979/80\n6.07\n6.21\n1980/81\n5.93\n6.07\n1981/82\n5.79\n5.93\n1982/83\n5.66\n5.79\n1983/84\n5.54\n5.66\n1984/85\n5.41\n5.54\n1985/86\n5.29\n5.41\n1986/87\n5.18\n5.29\n1987/88\n5.06\n5.18\n1988/89\n4.95\n5.06\n1989/90\n4.84\n4.95\n1990/91\n4.74\n4.84\n1991/92\n4.63\n4.74\n1992/93\n4.53\n4.63\n1993/94\n4.43\n4.53\n1994/95\n4.34\n4.43\n1995/96\n-\n4.34\nTABLE 2\nFACTOR B1: MEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE LIMITED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1946/47\n12.97\n-\n1947/48\n12.75\n12.97\n1948/49\n12.53\n12.75\n1949/50\n12.29\n12.53\n1950/51\n12.05\n12.29\n1951/52\n11.80\n12.05\n1952/53\n11.54\n11.80\n1953/54\n11.27\n11.54\n1954/55\n11.00\n11.27\n1955/56\n10.72\n11.00\n1956/57\n10.43\n10.72\n1957/58\n10.14\n10.43\n1958/59\n9.84\n10.14\n1959/60\n9.34\n9.64\n1960/61\n8.85\n9.14\n1961/62\n8.60\n8.85\n1962/63\n8.36\n8.60\n1963/64\n8.12\n8.36\n1964/65\n7.88\n8.12\n1965/66\n7.65\n7.88\n1966/67\n7.42\n7.65\n1967/68\n7.19\n7.42\n1968/69\n6.80\n7.02\n1969/70\n6.43\n6.64\n1970/71\n6.22\n6.43\n1971/72\n6.02\n6.22\nTABLE 3\nFACTOR B2: MEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1946/47\n12.97\n-\n1947/48\n12.78\n12.97\n1948/49\n12.59\n12.78\n1949/50\n12.38\n12.59\n1950/51\n12.17\n12.38\n1951/52\n11.94\n12.17\n1952/53\n11.71\n11.94\n1953/54\n11.47\n11.71\n1954/55\n11.21\n11.47\n1955/56\n10.95\n11.21\n1956/57\n10.68\n10.95\n1957/58\n10.41\n10.68\n1958/59\n10.13\n10.41\n1959/60\n9.65\n9.93\n1960/61\n9.17\n9.45\n1961/62\n8.94\n9.17\n1962/63\n8.71\n8.94\n1963/64\n8.48\n8.71\n1964/65\n8.25\n8.48\n1965/66\n8.02\n8.25\n1966/67\n7.80\n8.02\n1967/68\n7.58\n7.80\n1968/69\n7.20\n7.41\n1969/70\n6.83\n7.04\n1970/71\n6.62\n6.83\n1971/72\n6.42\n6.62\nTABLE 4\nFACTOR C1: MEN – EMPLOYMENT AFTER 5 APRIL 1988 AND BEFORE 6 APRIL 1997 IN A CASE WHERE LIMITED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1946/47\n17.37\n-\n1947/48\n16.98\n17.37\n1948/49\n16.59\n16.98\n1949/50\n16.19\n16.59\n1950/51\n15.78\n16.19\n1951/52\n15.37\n15.78\n1952/53\n14.95\n15.37\n1953/54\n14.52\n14.95\n1954/55\n14.09\n14.52\n1955/56\n13.66\n14.09\n1956/57\n13.22\n13.66\n1957/58\n12.78\n13.22\n1958/59\n12.34\n12.78\n1959/60\n11.59\n12.02\n1960/61\n10.86\n11.28\n1961/62\n10.51\n10.86\n1962/63\n10.16\n10.51\n1963/64\n9.87\n10.16\n1964/65\n9.58\n9.87\n1965/66\n9.29\n9.58\n1966/67\n9.01\n9.29\n1967/68\n8.74\n9.01\n1968/69\n8.25\n8.52\n1969/70\n7.79\n8.04\n1970/71\n7.54\n7.79\n1971/72\n7.29\n7.54\n1972/73\n7.04\n7.29\n1973/74\n6.80\n7.04\n1974/75\n6.56\n6.80\n1975/76\n6.33\n6.56\n1976/77\n6.16\n6.33\n1977/78\n5.85\n6.00\n1978/79\n5.55\n5.69\n1979/80\n5.41\n5.55\n1980/81\n5.27\n5.41\nTABLE 5\nFACTOR C2: MEN – EMPLOYMENT AFTER 5 APRIL 1998 AND BEFORE 6 APRIL 1997 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1946/47\n17.37\n-\n1947/48\n17.02\n17.37\n1948/49\n16.67\n17.02\n1949/50\n16.31\n16.67\n1950/51\n15.93\n16.31\n1951/52\n15.55\n15.93\n1952/53\n15.17\n15.55\n1953/54\n14.77\n15.17\n1954/55\n14.37\n14.77\n1955/56\n13.96\n14.37\n1956/57\n13.54\n13.96\n1957/58\n13.12\n13.54\n1958/59\n12.70\n13.12\n1959/60\n11.97\n12.39\n1960/61\n11.26\n11.67\n1961/62\n10.92\n11.26\n1962/63\n10.58\n10.92\n1963/64\n10.30\n10.58\n1964/65\n10.02\n10.30\n1965/66\n9.75\n10.02\n1966/67\n9.48\n9.75\n1967/68\n9.21\n9.48\n1968/69\n8.73\n8.99\n1969/70\n8.27\n8.52\n1970/71\n8.02\n8.27\n1971/72\n7.78\n8.02\n1972/73\n7.53\n7.78\n1973/74\n7.29\n7.53\n1974/75\n7.05\n7.29\n1975/76\n6.82\n7.05\n1976/77\n6.66\n6.82\n1977/78\n6.34\n6.49\n1978/79\n6.03\n6.17\n1979/80\n5.89\n6.03\n1980/81\n5.76\n5.89\nTABLE 6\nFACTOR D: WOMEN – EMPLOYMENT AFTER 5 APRIL 1997\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1950/51\n22.05\n-\n1951/52\n19.66\n19.99\n1952/53\n18.36\n18.70\n1953/54\n17.10\n17.45\n1954/55\n15.88\n16.23\n1955/56\n14.76\n15.18\n1956/57\n14.34\n14.76\n1957/58\n13.91\n14.34\n1958/59\n13.48\n13.91\n1959/60\n12.71\n13.14\n1960/61\n11.96\n12.38\n1961/62\n11.60\n11.96\n1962/63\n11.25\n11.60\n1963/64\n10.97\n11.25\n1964/65\n10.69\n10.97\n1965/66\n10.41\n10.69\n1966/67\n10.13\n10.41\n1967/68\n9.85\n10.13\n1968/69\n9.35\n9.62\n1969/70\n8.86\n9.12\n1970/71\n8.60\n8.86\n1971/72\n8.35\n8.60\n1972/73\n8.09\n8.35\n1973/74\n7.84\n8.09\n1974/75\n7.59\n7.84\n1975/76\n7.35\n7.59\n1976/77\n7.19\n7.35\n1977/78\n6.85\n7.00\n1978/79\n6.52\n6.67\n1979/80\n6.38\n6.52\n1980/81\n6.23\n6.38\n1981/82\n6.09\n6.23\n1982/83\n5.96\n6.09\n1983/84\n5.83\n5.96\n1984/85\n5.70\n5.83\n1985/86\n5.57\n5.70\n1986/87\n5.45\n5.57\n1987/88\n5.33\n5.45\n1988/89\n5.21\n5.33\n1989/90\n5.10\n5.21\n1990/91\n4.99\n5.10\n1991/92\n4.88\n4.99\n1992/93\n4.77\n4.88\n1993/94\n4.66\n4.77\n1994/95\n4.56\n4.66\n1995/96\n-\n4.56\nTABLE 7\nFACTOR E1: WOMEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE LIMITED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1950/51\n14.66\n-\n1951/52\n13.46\n13.74\n1952/53\n12.72\n13.00\n1953/54\n11.98\n12.27\n1954/55\n11.24\n11.53\n1955/56\n10.48\n10.75\n1956/57\n10.21\n10.48\n1957/58\n9.93\n10.21\n1958/59\n9.65\n9.93\n1959/60\n9.15\n9.43\n1960/61\n8.66\n8.94\n1961/62\n8.43\n8.66\n1962/63\n8.20\n8.43\n1963/64\n7.97\n8.20\n1964/65\n7.75\n7.97\n1965/66\n7.53\n7.75\n1966/67\n7.31\n7.53\n1967/68\n7.10\n7.31\n1968/69\n6.72\n6.93\n1969/70\n6.35\n6.55\n1970/71\n6.15\n6.35\n1971/72\n5.96\n6.15\nTABLE 8\nFACTOR E2: WOMEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1950/51\n14.66\n-\n1951/52\n13.50\n13.74\n1952/53\n12.81\n13.07\n1953/54\n12.12\n12.39\n1954/55\n11.43\n11.70\n1955/56\n10.72\n10.96\n1956/57\n10.46\n10.72\n1957/58\n10.20\n10.46\n1958/59\n9.93\n10.20\n1959/60\n9.46\n9.72\n1960/61\n8.98\n9.25\n1961/62\n8.77\n8.98\n1962/63\n8.55\n8.77\n1963/64\n8.33\n8.55\n1964/65\n8.12\n8.33\n1965/66\n7.91\n8.12\n1966/67\n7.70\n7.91\n1967/68\n7.49\n7.70\n1968/69\n7.11\n7.32\n1969/70\n6.75\n6.95\n1970/71\n6.55\n6.75\n1971/72\n6.36\n6.55\nTABLE 9\nFACTOR F1: WOMEN – EMPLOYMENT AFTER 5 APRIL 1988 AND BEFORE 6 APRIL 1997 IN A CASE WHERE LIMITED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1950/51\n21.11\n-\n1951/52\n18.96\n19.32\n1952/53\n17.63\n18.00\n1953/54\n16.36\n16.73\n1954/55\n15.13\n15.50\n1955/56\n14.01\n14.44\n1956/57\n13.58\n14.01\n1957/58\n13.14\n13.58\n1958/59\n12.70\n13.14\n1959/60\n11.94\n12.37\n1960/61\n11.20\n11.62\n1961/62\n10.84\n11.20\n1962/63\n10.49\n10.84\n1963/64\n10.20\n10.49\n1964/65\n9.91\n10.20\n1965/66\n9.63\n9.91\n1966/67\n9.35\n9.63\n1967/68\n9.07\n9.35\n1968/69\n8.58\n8.85\n1969/70\n8.10\n8.36\n1970/71\n7.85\n8.10\n1971/72\n7.59\n7.85\n1972/73\n7.35\n7.59\n1973/74\n7.10\n7.35\n1974/75\n6.86\n7.10\n1975/76\n6.62\n6.86\n1976/77\n6.46\n6.62\n1977/78\n6.13\n6.29\n1978/79\n5.82\n5.97\n1979/80\n5.68\n5.82\n1980/81\n5.54\n5.68\nTABLE 10\nFACTOR F2: WOMEN – EMPLOYMENT AFTER 5 APRIL 1988 AND BEFORE 6 APRIL 1997 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES\nTax Year of Birth\nTax year of effective date\n2010/11\n2011/12\n1950/51\n21.11\n-\n1951/52\n19.01\n19.32\n1952/53\n17.76\n18.09\n1953/54\n16.56\n16.89\n1954/55\n15.39\n15.73\n1955/56\n14.32\n14.72\n1956/57\n13.91\n14.32\n1957/58\n13.50\n13.91\n1958/59\n13.07\n13.50\n1959/60\n12.34\n12.75\n1960/61\n11.61\n12.02\n1961/62\n11.27\n11.61\n1962/63\n10.93\n11.27\n1963/64\n10.65\n10.93\n1964/65\n10.38\n10.65\n1965/66\n10.11\n10.38\n1966/67\n9.83\n10.11\n1967/68\n9.57\n9.83\n1968/69\n9.08\n9.34\n1969/70\n8.61\n8.86\n1970/71\n8.36\n8.61\n1971/72\n8.11\n8.36\n1972/73\n7.86\n8.11\n1973/74\n7.62\n7.86\n1974/75\n7.38\n7.62\n1975/76\n7.14\n7.38\n1976/77\n6.98\n7.14\n1977/78\n6.65\n6.80\n1978/79\n6.34\n6.48\n1979/80\n6.19\n6.34\n1980/81\n6.05\n6.19",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/506/schedule",
    "retrieved_at": "2026-10-29T02:51:01.492219+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."
}