# The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998, Paragraph


TABLE 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
Table 11
MEN (EXCLUDING SURVIVING SPOUSE MEMBERSSURVIVING 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
Table 12
MEN (EXCLUDING SURVIVING SPOUSE MEMBERS SURVIVING 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

---
Source: https://www.legislation.gov.uk/uksi/1998/1397/schedule/1/paragraph/wrapper1 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-contracting-out-amount-required-for-restoring-state-scheme-rights-and-miscellaneous-amendment-regulations-1998/schedule-1/paragraph-wrapper1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.