Paragraph

F1TABLE 1

TABLES TO BE SUBSTITUTED IN SCHEDULE 1 TO THE 1998 REGULATIONS

Tax year of birth	Tax year of effective year	Factor B1
	2010/11	2010/12
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 year	Factor B1
	2010/11	2010/12
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 year	Factor B1
	2010/11	2010/12
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	12.29
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 year	Factor B1
	2010/11	2010/12
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
1979/80	5.27	5.41

TABLE 5

MEN AND WOMEN (EXCLUDING SURVIVING SPOUSE MEMBERS) WHO HAVE ATTAINED PENSIONABLE AGE

Tax year of birth	Tax year of effective year	Factor B1
	2010/11	2010/12
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
1979/80	5.27	5.41

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

F2Table 11

MEN (EXCLUDING SURVIVING SPOUSE MEMBERSF3SURVIVING CIVIL PARTNER MEMBERS) WHO ARE UNDER PENSIONABLE AGE

Age attained in relevant tax year	Factor A	Factor B1	Factor B2	Factor C1	Factor C2
16	4.98	3.49	3.92	4.32	4.85
17	5.08	3.57	4.00	4.42	4.95
18	5.18	3.65	4.08	4.52	5.05
19	5.29	3.73	4.17	4.62	5.15
20	5.40	3.82	4.25	4.73	5.26
21	5.51	3.91	4.34	4.83	5.37
22	5.62	4.00	4.43	4.94	5.48
23	5.73	4.09	4.52	5.06	5.59
24	5.85	4.18	4.61	5.17	5.70
25	5.97	4.28	4.70	5.29	5.82
26	6.09	4.37	4.80	5.41	5.93
27	6.21	4.47	4.90	5.53	6.06
28	6.34	4.58	4.99	5.66	6.18
29	6.47	4.68	5.10	5.79	6.30
30	6.60	4.79	5.20	5.93	6.44
31	6.74	4.90	5.31	6.06	6.57
32	6.88	5.02	5.42	6.20	6.71
33	7.03	5.13	5.53	6.35	6.85
34	7.18	5.25	5.65	6.50	6.99
35	7.33	5.38	5.77	6.66	7.14
36	7.49	5.51	5.89	6.82	7.30
37	7.64	5.64	6.02	6.98	7.45
38	7.81	5.77	6.15	7.14	7.61
39	7.97	5.90	6.27	7.31	7.77
40	8.14	6.04	6.40	7.48	7.93
41	8.31	6.19	6.54	7.66	8.10
42	8.49	6.34	6.68	7.85	8.28
43	8.68	6.49	6.83	8.04	8.46
44	8.87	6.65	6.98	8.24	8.64
45	9.07	6.81	7.13	8.44	8.83
46	9.27	6.98	7.29	8.65	9.03
47	9.47	7.14	7.44	8.86	9.23
48	9.67	7.31	7.60	9.06	9.42
49	9.88	7.49	7.76	9.28	9.62
50	10.09	7.67	7.93	9.50	9.83
51	10.31	7.85	8.10	9.73	10.04
52	10.53	8.04	8.28	9.97	10.26
53	10.87	8.31	8.53	10.31	10.59
54	11.23	8.59	8.80	10.67	10.93
55	11.60	8.88	9.08	11.05	11.30
56	11.98	9.18	9.36	11.44	11.67
57	12.39	9.50	9.67	11.86	12.06
58	12.79	9.82	9.96	12.27	12.45
59	13.41	10.16	10.29	12.71	12.87
60	14.07	10.52	10.62	13.18	13.31
61	14.75	10.89	10.97	13.66	13.76
62	15.47	11.29	11.34	14.17	14.24
63	16.24	11.71	11.74	14.72	14.76
64	17.05	12.16	12.16	15.31	15.31

F4Table 12

MEN (EXCLUDING SURVIVING SPOUSE MEMBERS F5SURVIVING CIVIL PARTNER MEMBERS) WHO ARE UNDER PENSIONABLE AGE

Age attained in relevant tax year	Factor D	Factor E1	Factor E2	Factor F1	Factor F2
16	5.36	3.58	4.03	4.65	5.22
17	5.47	3.66	4.11	4.75	5.33
18	5.58	3.74	4.19	4.86	5.43
19	5.69	3.83	4.27	4.97	5.54
20	5.81	3.91	4.36	5.08	5.65
21	5.92	4.00	4.44	5.19	5.77
22	6.04	4.09	4.53	5.31	5.88
23	6.16	4.18	4.62	5.43	6.00
24	6.28	4.27	4.71	5.55	6.12
25	6.41	4.37	4.81	5.68	6.24
26	6.54	4.47	4.90	5.80	6.37
27	6.67	4.57	5.00	5.93	6.49
28	6.80	4.67	5.10	6.07	6.62
29	6.94	4.77	5.20	6.20	6.76
30	7.08	4.88	5.30	6.35	6.89
31	7.22	4.99	5.41	6.49	7.03
32	7.37	5.10	5.51	6.64	7.18
33	7.52	5.21	5.62	6.79	7.32
34	7.67	5.33	5.73	6.95	7.47
35	7.83	5.44	5.85	7.11	7.63
36	7.99	5.57	5.96	7.27	7.78
37	8.15	5.69	6.08	7.43	7.94
38	8.32	5.82	6.20	7.60	8.10
39	8.48	5.95	6.32	7.78	8.26
40	8.65	6.08	6.45	7.95	8.43
41	8.83	6.22	6.58	8.14	8.60
42	9.01	6.36	6.71	8.32	8.78
43	9.20	6.50	6.84	8.51	8.96
44	9.39	6.64	6.98	8.71	9.14
45	9.58	6.79	7.12	8.91	9.33
46	9.77	6.95	7.26	9.11	9.52
47	9.97	7.10	7.41	9.32	9.71
48	10.17	7.27	7.56	9.53	9.91
49	10.38	7.43	7.71	9.75	10.11
50	10.60	7.60	7.87	9.98	10.32
51	10.81	7.78	8.03	10.21	10.53
52	11.03	7.96	8.20	10.44	10.75
53	11.38	8.22	8.44	10.79	11.08
54	11.74	8.49	8.70	11.16	11.43
55	12.11	8.77	8.97	11.53	11.79
56	12.49	9.06	9.24	11.93	12.16
57	12.89	9.37	9.53	12.34	12.55
58	13.30	9.69	9.84	12.75	12.94
59	13.80	10.03	10.15	13.20	13.36
60	14.33	10.38	10.48	13.66	13.79
61	14.87	10.75	10.83	14.15	14.25
62	15.44	11.15	11.20	14.65	14.73
63	16.03	11.56	11.59	15.19	15.23
64	16.65	12.01	12.01	15.76	15.76

Annotations

Textual amendments

F1: Sch. 1 substituted for Sch. 1 Tables 1-4 (with application in accordance with reg. 1(2) of the commencing S.I.) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2010 (S.I. 2010/506), regs. 1(1), 2(3), Schs.
F2: Sch. 1: Sch. 1 Table 5 renumbered as Sch. 1 Table 11 (with application in accordance with reg. 1(2) of the commencing S.I.) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2010 (S.I. 2010/506), regs. 1(1), 2(4)
F3: Words in sch. 1 inserted (5.12.05) by S.I. 2005/3164, reg. 1, 5(d)
F4: Sch. 1: Sch. 1 Table 6 renumbered as Sch. 1 Table 12 (with application in accordance with reg. 1(2) of the commencing S.I.) by The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2010 (S.I. 2010/506), regs. 1(1), 2(4)
F5: Words in sch. 1 inserted (5.12.05) by S.I. 2005/3164, reg. 1, 5(e)(i)