# The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2010, Schedule: TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS


TABLE 1
FACTOR A: MEN – EMPLOYMENT AFTER 5 APRIL 1997
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1946/47
18.15
-
1947/48
17.56
18.15
1948/49
17.20
17.56
1949/50
16.82
17.20
1950/51
16.44
16.82
1951/52
16.04
16.44
1952/53
15.64
16.04
1953/54
15.24
15.64
1954/55
14.82
15.24
1955/56
14.40
14.82
1956/57
13.97
14.40
1957/58
13.53
13.97
1958/59
13.10
13.53
1959/60
12.34
12.77
1960/61
11.60
12.02
1961/62
11.25
11.60
1962/63
10.90
11.25
1963/64
10.61
10.90
1964/65
10.33
10.61
1965/66
10.04
10.33
1966/67
9.76
10.04
1967/68
9.49
9.76
1968/69
8.99
9.26
1969/70
8.52
8.77
1970/71
8.26
8.52
1971/72
8.01
8.26
1972/73
7.76
8.01
1973/74
7.51
7.76
1974/75
7.26
7.51
1975/76
7.02
7.26
1976/77
6.86
7.02
1977/78
6.53
6.68
1978/79
6.21
6.36
1979/80
6.07
6.21
1980/81
5.93
6.07
1981/82
5.79
5.93
1982/83
5.66
5.79
1983/84
5.54
5.66
1984/85
5.41
5.54
1985/86
5.29
5.41
1986/87
5.18
5.29
1987/88
5.06
5.18
1988/89
4.95
5.06
1989/90
4.84
4.95
1990/91
4.74
4.84
1991/92
4.63
4.74
1992/93
4.53
4.63
1993/94
4.43
4.53
1994/95
4.34
4.43
1995/96
-
4.34
TABLE 2
FACTOR B1: MEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE LIMITED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1946/47
12.97
-
1947/48
12.75
12.97
1948/49
12.53
12.75
1949/50
12.29
12.53
1950/51
12.05
12.29
1951/52
11.80
12.05
1952/53
11.54
11.80
1953/54
11.27
11.54
1954/55
11.00
11.27
1955/56
10.72
11.00
1956/57
10.43
10.72
1957/58
10.14
10.43
1958/59
9.84
10.14
1959/60
9.34
9.64
1960/61
8.85
9.14
1961/62
8.60
8.85
1962/63
8.36
8.60
1963/64
8.12
8.36
1964/65
7.88
8.12
1965/66
7.65
7.88
1966/67
7.42
7.65
1967/68
7.19
7.42
1968/69
6.80
7.02
1969/70
6.43
6.64
1970/71
6.22
6.43
1971/72
6.02
6.22
TABLE 3
FACTOR B2: MEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1946/47
12.97
-
1947/48
12.78
12.97
1948/49
12.59
12.78
1949/50
12.38
12.59
1950/51
12.17
12.38
1951/52
11.94
12.17
1952/53
11.71
11.94
1953/54
11.47
11.71
1954/55
11.21
11.47
1955/56
10.95
11.21
1956/57
10.68
10.95
1957/58
10.41
10.68
1958/59
10.13
10.41
1959/60
9.65
9.93
1960/61
9.17
9.45
1961/62
8.94
9.17
1962/63
8.71
8.94
1963/64
8.48
8.71
1964/65
8.25
8.48
1965/66
8.02
8.25
1966/67
7.80
8.02
1967/68
7.58
7.80
1968/69
7.20
7.41
1969/70
6.83
7.04
1970/71
6.62
6.83
1971/72
6.42
6.62
TABLE 4
FACTOR C1: MEN – EMPLOYMENT AFTER 5 APRIL 1988 AND BEFORE 6 APRIL 1997 IN A CASE WHERE LIMITED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1946/47
17.37
-
1947/48
16.98
17.37
1948/49
16.59
16.98
1949/50
16.19
16.59
1950/51
15.78
16.19
1951/52
15.37
15.78
1952/53
14.95
15.37
1953/54
14.52
14.95
1954/55
14.09
14.52
1955/56
13.66
14.09
1956/57
13.22
13.66
1957/58
12.78
13.22
1958/59
12.34
12.78
1959/60
11.59
12.02
1960/61
10.86
11.28
1961/62
10.51
10.86
1962/63
10.16
10.51
1963/64
9.87
10.16
1964/65
9.58
9.87
1965/66
9.29
9.58
1966/67
9.01
9.29
1967/68
8.74
9.01
1968/69
8.25
8.52
1969/70
7.79
8.04
1970/71
7.54
7.79
1971/72
7.29
7.54
1972/73
7.04
7.29
1973/74
6.80
7.04
1974/75
6.56
6.80
1975/76
6.33
6.56
1976/77
6.16
6.33
1977/78
5.85
6.00
1978/79
5.55
5.69
1979/80
5.41
5.55
1980/81
5.27
5.41
TABLE 5
FACTOR C2: MEN – EMPLOYMENT AFTER 5 APRIL 1998 AND BEFORE 6 APRIL 1997 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1946/47
17.37
-
1947/48
17.02
17.37
1948/49
16.67
17.02
1949/50
16.31
16.67
1950/51
15.93
16.31
1951/52
15.55
15.93
1952/53
15.17
15.55
1953/54
14.77
15.17
1954/55
14.37
14.77
1955/56
13.96
14.37
1956/57
13.54
13.96
1957/58
13.12
13.54
1958/59
12.70
13.12
1959/60
11.97
12.39
1960/61
11.26
11.67
1961/62
10.92
11.26
1962/63
10.58
10.92
1963/64
10.30
10.58
1964/65
10.02
10.30
1965/66
9.75
10.02
1966/67
9.48
9.75
1967/68
9.21
9.48
1968/69
8.73
8.99
1969/70
8.27
8.52
1970/71
8.02
8.27
1971/72
7.78
8.02
1972/73
7.53
7.78
1973/74
7.29
7.53
1974/75
7.05
7.29
1975/76
6.82
7.05
1976/77
6.66
6.82
1977/78
6.34
6.49
1978/79
6.03
6.17
1979/80
5.89
6.03
1980/81
5.76
5.89
TABLE 6
FACTOR D: WOMEN – EMPLOYMENT AFTER 5 APRIL 1997
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1950/51
22.05
-
1951/52
19.66
19.99
1952/53
18.36
18.70
1953/54
17.10
17.45
1954/55
15.88
16.23
1955/56
14.76
15.18
1956/57
14.34
14.76
1957/58
13.91
14.34
1958/59
13.48
13.91
1959/60
12.71
13.14
1960/61
11.96
12.38
1961/62
11.60
11.96
1962/63
11.25
11.60
1963/64
10.97
11.25
1964/65
10.69
10.97
1965/66
10.41
10.69
1966/67
10.13
10.41
1967/68
9.85
10.13
1968/69
9.35
9.62
1969/70
8.86
9.12
1970/71
8.60
8.86
1971/72
8.35
8.60
1972/73
8.09
8.35
1973/74
7.84
8.09
1974/75
7.59
7.84
1975/76
7.35
7.59
1976/77
7.19
7.35
1977/78
6.85
7.00
1978/79
6.52
6.67
1979/80
6.38
6.52
1980/81
6.23
6.38
1981/82
6.09
6.23
1982/83
5.96
6.09
1983/84
5.83
5.96
1984/85
5.70
5.83
1985/86
5.57
5.70
1986/87
5.45
5.57
1987/88
5.33
5.45
1988/89
5.21
5.33
1989/90
5.10
5.21
1990/91
4.99
5.10
1991/92
4.88
4.99
1992/93
4.77
4.88
1993/94
4.66
4.77
1994/95
4.56
4.66
1995/96
-
4.56
TABLE 7
FACTOR E1: WOMEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE LIMITED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1950/51
14.66
-
1951/52
13.46
13.74
1952/53
12.72
13.00
1953/54
11.98
12.27
1954/55
11.24
11.53
1955/56
10.48
10.75
1956/57
10.21
10.48
1957/58
9.93
10.21
1958/59
9.65
9.93
1959/60
9.15
9.43
1960/61
8.66
8.94
1961/62
8.43
8.66
1962/63
8.20
8.43
1963/64
7.97
8.20
1964/65
7.75
7.97
1965/66
7.53
7.75
1966/67
7.31
7.53
1967/68
7.10
7.31
1968/69
6.72
6.93
1969/70
6.35
6.55
1970/71
6.15
6.35
1971/72
5.96
6.15
TABLE 8
FACTOR E2: WOMEN – EMPLOYMENT BEFORE 6 APRIL 1988 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1950/51
14.66
-
1951/52
13.50
13.74
1952/53
12.81
13.07
1953/54
12.12
12.39
1954/55
11.43
11.70
1955/56
10.72
10.96
1956/57
10.46
10.72
1957/58
10.20
10.46
1958/59
9.93
10.20
1959/60
9.46
9.72
1960/61
8.98
9.25
1961/62
8.77
8.98
1962/63
8.55
8.77
1963/64
8.33
8.55
1964/65
8.12
8.33
1965/66
7.91
8.12
1966/67
7.70
7.91
1967/68
7.49
7.70
1968/69
7.11
7.32
1969/70
6.75
6.95
1970/71
6.55
6.75
1971/72
6.36
6.55
TABLE 9
FACTOR F1: WOMEN – EMPLOYMENT AFTER 5 APRIL 1988 AND BEFORE 6 APRIL 1997 IN A CASE WHERE LIMITED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1950/51
21.11
-
1951/52
18.96
19.32
1952/53
17.63
18.00
1953/54
16.36
16.73
1954/55
15.13
15.50
1955/56
14.01
14.44
1956/57
13.58
14.01
1957/58
13.14
13.58
1958/59
12.70
13.14
1959/60
11.94
12.37
1960/61
11.20
11.62
1961/62
10.84
11.20
1962/63
10.49
10.84
1963/64
10.20
10.49
1964/65
9.91
10.20
1965/66
9.63
9.91
1966/67
9.35
9.63
1967/68
9.07
9.35
1968/69
8.58
8.85
1969/70
8.10
8.36
1970/71
7.85
8.10
1971/72
7.59
7.85
1972/73
7.35
7.59
1973/74
7.10
7.35
1974/75
6.86
7.10
1975/76
6.62
6.86
1976/77
6.46
6.62
1977/78
6.13
6.29
1978/79
5.82
5.97
1979/80
5.68
5.82
1980/81
5.54
5.68
TABLE 10
FACTOR F2: WOMEN – EMPLOYMENT AFTER 5 APRIL 1988 AND BEFORE 6 APRIL 1997 IN A CASE WHERE FULL OR FIXED REVALUATION APPLIES
Tax Year of Birth
Tax year of effective date
2010/11
2011/12
1950/51
21.11
-
1951/52
19.01
19.32
1952/53
17.76
18.09
1953/54
16.56
16.89
1954/55
15.39
15.73
1955/56
14.32
14.72
1956/57
13.91
14.32
1957/58
13.50
13.91
1958/59
13.07
13.50
1959/60
12.34
12.75
1960/61
11.61
12.02
1961/62
11.27
11.61
1962/63
10.93
11.27
1963/64
10.65
10.93
1964/65
10.38
10.65
1965/66
10.11
10.38
1966/67
9.83
10.11
1967/68
9.57
9.83
1968/69
9.08
9.34
1969/70
8.61
8.86
1970/71
8.36
8.61
1971/72
8.11
8.36
1972/73
7.86
8.11
1973/74
7.62
7.86
1974/75
7.38
7.62
1975/76
7.14
7.38
1976/77
6.98
7.14
1977/78
6.65
6.80
1978/79
6.34
6.48
1979/80
6.19
6.34
1980/81
6.05
6.19

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Source: https://www.legislation.gov.uk/uksi/2010/506/schedule (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-amendment-regulations-2010/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.