JSP 764 Part 4: Supplementary information · 2014. 8. 5. · JSP 764 PART 4 SUPPLEMENTARY...

JSP 764

PART 4

SUPPLEMENTARY INFORMATION

Para No Chapter 1 The Tariff

Chapter 2 Glossary of terms used

Chapter 3 Mobilised Personnel

• Pension arrangement options on being mobilised for permanent service 0301 • Effect of mobilisation on IP, EDP and RGs 0304

Chapter 4 Factor Tables

• Factors for Adjusting Pensions Debits 0401 • Early Payment of Pensions with an Actuarial Reduction 0406 • Allocation Factors 0408 • Inverse Commutation Factors 0414 • Added Years Factor 0417 • Transfer Out Values Both Public Sector (Club) and

Non-Public Sector (Non-Club) Schemes 0419 • Club Transfer In Values 0421 • Non-Club Transfer In Values 0424 • Trivial Commutation Factors 0425 • Scheme Pays Factor Tables 0426 • Lifetime Allowance 0427 Annex A – Pension Debit Factor Tables Annex B – Early payment of pensions with an Actuarial Reduction Annex C – Allocation Factor Table Annex D – Inverse Commutation Factor Table Annex E – Added Years Factor Table Annex F – Adjustment for Market Conditions – All Club Transfer

Factor TableAnnex G – Transfer Out Values Tables – Club and Non ClubAnnex H – Transfer in Values Tables – ClubAnnex I – Adjustment for Market Conditions – All Non Club Transfer

Factor TableAnnex J – Transfer in Values Tables – Non Club FactorAnnex K – Trivial CommutationAnnex L – Scheme Pays – Annual AllowanceAnnex M – Lifetime Allowance

Chapter 5 Reserved

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JSP 764/AMDT 6

Para No Chapter 6 Tax Simplification

• Annual Allowance (AA) 0604 • Life Time Allowance (LTA) 0630 • LTA Transitional Protection 0648

Chapter 7 Medical and Dental Officer Bonus Arrangements

• Introduction 0701 • Bonus Details 0702 • Bonuses for those who transferrred under OTT 0710 • How to claim a bonus 0711 Annex A - Summary of Bonus Payment Points Annex B - MO/DO Bonus Application Form

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JSP 764/AMDT 6

Chapter 1

THE TARIFF

INTRODUCTION

0101. AFPS 05 and RFPS 05 feature ill-health benefits based on tiers. These tiers relate to the severity of the individual’s condition and capacity for suitable civilian employment, and are based on a Tariff of injuries and illnesses, within nine tables.

0102. The Tariff allocates conditions between 15 levels and these map across to the tiers in AFPS 05 and RFPS 05 as follows:

Scheme/Tier Tariff level Comment

AFPS 05 Tier 1 12-15 AFPS 05 Tier 1, offers a lump sum only for those unable to do their Service job but their ability to get gainful employment is not deemed to be significantly impaired.

AFPS 05 Tier 2 7-11 AFPS 05 Tier 2, for those that the potential for suitable gainful employment is significantly impaired.

AFPS 05 Tier 3 1-6 Tariff Levels 1-4 feature an award of 100% of GIP (Guarantee Income Payment) and Tariff Levels 5-6 feature 75% of GIP. For those that suitable gainful full-time employment is not possible.

RFPS 05 12-15 RFPS 05 does not feature an ill-health award for conditions which fall into these Tariff Levels.

RFPS 05 Tier 1 7-11 RFPS 05 Tier 1, for those that suitable gainful employment is significantly impaired.

RFPS 05 Tier 2 1-6 RFPS 05 Tier 2 for those that suitable gainful full-time employment is not possible.

0103. Annex A list the conditions and allocates Tariff Levels to them. This tariff broadly aligns to the Armed Forces Compensation Scheme tariff.

0104. The conditions are split into categories to assist the reader. They are as follows:

• Table 1 Burns • Table 2 Injury, wounds and scarring • Table 3 Mental disorders • Table 4 Physical disorders, including infectious diseases • Table 5 Amputations • Table 6 Neurological disorders, including spinal cord, head or brain

injuries

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• Table 7 Senses • Table 8 Fractures and dislocations • Table 9 Musco-skeletal disorders

0105. The allocation of conditions to levels was undertaken in such a way as to take account of the sort of deterioration that might be expected and the consequential conditions which may arise directly from the condition listed. Thus, successful appeals on the grounds of unexpected deterioration should be rare.

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Table 1 – Burns*

Item Column (a) Column (b) Level Description of injury and its effects (“descriptor”)

1. 4 Burns, with deep second degree, third degree, or full thickness burns affecting 70% or more of whole body surface area.

2. 5 Burns, with deep second degree, third degree, or full thickness burns affecting 50 to 69.9% of whole body surface area.


4. 6 Burns, with deep second degree, third degree, or full thickness burns to the face or face and neck including one or more of the following: loss of or very severe damage to chin, ear, lip or nose, resulting in or expected to result in residual scarring and poor cosmetic result despite treatment and camouflage.

5. 7 Burns, with deep second degree, third degree, or full thickness burns to the face or face and neck resulting in, or expected to result in, residual scarring and poor cosmetic result despite treatment and camouflage.


7. 9 Burns, with deep second degree, third degree, or full thickness burns to the face or face and neck resulting in, or expected to result in, residual scarring and satisfactory cosmetic result with camouflage.

8. 11 Burns, with deep second degree, third degree, or full thickness burns affecting 4.5 to 8.9% of whole body surface area.

9. 12 Burns, with deep second degree, third degree, or full thickness burns affecting less than 4.5% of whole body surface area.

10. 12 Burns, with first degree or superficial second degree burns affecting more than 15% of whole body surface area.

11. 13 Burns, with first degree or superficial second degree burns to the face or face and neck.

12. 14 Burns, with first degree or superficial second degree burns affecting 4.5 to 15% of whole body surface area.

13. 15 Burns, with first degree or superficial second degree burns affecting 1 to 4.4% of whole body surface area.

*Awards for all burns include compensation for any residual scarring or pigmentation and take into account any skin grafting.*Awards for deep second degree, third degree or full thickness burns include compensation for actual or expected metabolic or cardiovascular consequences.

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Table 2 – Injury, Wounds and Scarring*


1. 5 Complex injury covering all or most of the area from thigh to ankle or shoulder to wrist, with complications, causing permanent significant functional limitation or restriction.

2. 5 Loss of both kidneys or chronic renal failure.

3. 6 Complex injury covering all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, with complications, causing permanent significant functional limitation or restriction.

4. 6 Injury covering all or most of the area from thigh to ankle or shoulder to wrist, with complications, causing permanent significant functional limitation or restriction.

5. 6 Complex injury to chest, with complications, causing permanent significant functional limitation or restriction.

6. 7 Complex injury covering all or most of the area from thigh to ankle or shoulder to wrist, causing permanent significant functional limitation or restriction.

7. 7 Injury covering all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, with complications, causing permanent significant functional limitation or restriction.

8. 7 Injury to chest, with complications, causing permanent significant functional limitation or restriction.

9. 7 Complex injury to chest causing permanent significant functional limitation or restriction.

10. 7 Complex injury to abdomen, including pelvis or perineum, or both, with complications, causing permanent significant functional limitation or restriction.

11. 7 Severe facial lacerations including one or more of the following: loss of or very severe damage to chin, ear, lip or nose, which has required, or are expected to require, operative treatment, but with poor cosmetic result despite camouflage.

12. 7 High velocity gun shot wound, deep shrapnel fragmentation or other penetrating injury (or all or any combination of these) with clinically significant damage to bone, soft tissue structures and vascular or neurological structures of the head and neck, torso or limb, with complications, which have required, or are expected to require, operative treatment with residual permanent significant functional limitation or restriction.

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13. 8 Injury covering all or most of the area from thigh to ankle or shoulder to wrist, causing permanent significant functional limitation or restriction.

14. 8 Complex injury covering all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, causing permanent significant functional limitation or restriction.

15. 8 Severe facial lacerations which have required, or are expected to require, operative treatment, but with poor cosmetic result despite camouflage.

16. 8 Injury to abdomen, including pelvis or perineum, or both, with complications, causing permanent significant functional limitation or restriction.

17. 8 Complex injury to abdomen, including pelvis or perineum, or both, causing permanent significant functional limitation or restriction.

18. 8 Injury to chest, causing permanent significant functional limitation or restriction.

19. 9 Injury to abdomen, including pelvis or perineum, or both, causing permanent significant functional limitation or restriction.

20. 9 Injury covering all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, causing permanent significant functional limitation or restriction.

21. 9 Complex injury covering all or most of the hand, with complications, causing permanent significant functional limitation or restriction.

22. 9 High velocity gun shot wound, deep shrapnel fragmentation or other penetrating injury (or all or any combination of these) with clinically significant damage to soft tissue structures and vascular or neurological structures of the head and neck, torso or limb, which have required, or are expected to require, operative treatment with residual permanent significant functional limitation or restriction.

23. 10 Severe facial lacerations which have required, or are expected to require, operative treatment with a good cosmetic result with camouflage.

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24. 10 Complex injury covering all or most of the area from thigh to ankle or shoulder to wrist, with complications, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

25. 10 Complex injury to chest, with complications, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

26. 10 Complex injury covering all or most of the foot, with complications, causing permanent significant functional limitation or restriction.

27. 10 Non-freezing cold injury with persistent local neuropathic pain and severe compromise of mobility or dexterity, and evidence of permanent damage to small nerves on thermal threshold testing.(a)

28. 11 Complex injury covering all or most of the area from thigh to ankle or shoulder to wrist, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

29. 11 Traumatic damage to spleen which has required splenectomy and where there is, or where there is a high risk of, overwhelming post-splenectomy infection.

30. 11 Severe facial scarring which produces a poor cosmetic result despite camouflage.

31. 11 High velocity gun shot wound, deep shrapnel fragmentation or other penetrating injury (or all or any combination of these) with clinically significant damage to soft tissue structures of the head and neck, torso or limb, which have required, or are expected to require, operative treatment with residual permanent significant functional limitation or restriction.

32. 11 Complex injury covering all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, with complications, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

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33. 11 Injury covering all or most of the area from thigh to ankle or shoulder to wrist, with complications, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

34. 11 Complex injury to chest, which has caused or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

35. 11 Complex injury to abdomen, including pelvis or perineum, or both, with complications, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

36. 11 Complex injury covering all or most of the hand, with complications, which has caused or is expected to cause significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

37. 12 Complex injury covering all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

38. 12 Severe scarring of face, or face and neck, or neck, scalp, torso or limb, where camouflage produces a good cosmetic result.

39. 12 Injury to chest, with complications, which has caused or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

40. 12 Injury covering all or most of the area from thigh to ankle or shoulder to wrist, which has caused or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

41. 12 High velocity gun shot wound, deep shrapnel fragmentation or one or more puncture wounds (or all or any combination of these injuries) to the head and neck, torso or limb which have required, or are expected to require, operative treatment with substantial functional recovery.

42. 12 Traumatic injury to external genitalia requiring treatment resulting in severe permanent damage or loss.

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43. 12 Injury covering all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, with complications, which has caused, or is expected to cause significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

44. 12 Complex injury to abdomen, including pelvis or perineum, or both, which has caused or is expected to cause significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

45. 12 Complex injury covering all or most of the foot, with complications, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

46. 13 Injury to abdomen, including pelvis or perineum, or both, with complications, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

47. 13 Injury to all or most of the area from thigh to knee, knee to ankle, shoulder to elbow or elbow to wrist, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

48. 13 Injury to chest, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with a substantial recovery beyond that date.

49. 13 Moderate facial scarring where camouflage produces a good cosmetic result.

50. 13 Lung damage due to toxic fumes, smoke inhalation or blast, where symptoms have continued, or are expected to continue beyond 6 weeks and where the claimant has made or is expected to make a substantial recovery within 26 weeks.

51. 13 Traumatic tension or open pneumothorax.

52. 13 Superficial shrapnel fragmentation or one or more puncture wounds (or both such injuries) to head and neck, torso or limb which have required, or are expected to require, operative treatment.

53. 13 Fractured tooth which has required, or is expected to require, root resection.

54. 13 Loss of two or more front teeth.

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55. 13 Non-freezing cold injury which has caused or is expected to cause neuropathic pain and significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.(a)

55A. 13 Freezing cold injury including skin, nail and soft tissue damage, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial resolution of symptoms beyond that date.

56. 14 Injury to abdomen including pelvis or perineum, or both, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, with substantial recovery beyond that date.

57. 14 Moderate scarring of scalp, neck, torso or limbs where camouflage produces a good cosmetic result.

58. 14 Minor facial scarring.

59. 14 Flesh wound which has required, or is expected to require, operative treatment.

60. 14 Traumatic injury to external genitalia requiring treatment resulting in moderate permanent damage.

61. 14 Damage to one front tooth which has required, or is expected to require, a crown or root canal surgery.

62. 14 Damage to two or more teeth other than front which have required, or are expected to require, crowns or root canal surgery.

63. 14 Loss of one front tooth.

64. 14 Loss of two or more teeth other than front.

65. 14 Non-freezing cold injury which has caused, or is expected to cause, neuropathic pain and significant functional limitation or restriction at 6 weeks with substantial recovery beyond that date.(a)

65A. 14 Freezing cold injury including skin, nail and soft tissue damage, which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, with substantial resolution of symptoms beyond that date.

66. 15 Minor scarring of scalp, neck, torso or limbs.

(a) A descriptor for a non-freezing cold injury refers to either unilateral or bilateral damage to the upper or lower extremities.

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67. 15 Injury to abdomen, including pelvis, or both, which has caused, or is expected to cause significant functional limitation or restriction at 13 weeks, with substantial recovery within 26 weeks.

68. 15 Shrapnel fragmentation or one or more puncture wounds (or both such injuries) to head and neck, torso or limb not requiring operative treatment.

*When applied to a limb injury the expression “complex injury” means that the injury affects all or most of the following structures: skin, subcutaneous tissues, muscle, bone, blood vessels and nerves. *When applied to a limb injury the expression “with complications” means that the injury is complicated by at least one of septicaemia, osteomyelitis, clinically significant vascular or neurological injury, avascular necrosis, gross shortening of the limb, mal-united or non-united fracture, or the fact that the claimant has required, or is expected to require, a bone graft. *When applied to a limb injury, the expression “injury covering all or most of the area” means external injury causing direct damage to contiguous areas of the limb circumference. In the case of a lower limb this may include direct damage to the buttocks. *When applied to an injury to the torso the expression “complex injury” means that there is clinically significant damage to vital structures and organs including two or more of the following: trachea, lungs, heart, gastrointestinal tract, great vessels, major nerves, diaphragm, chest or abdominal wall, pelvic floor, liver, pancreas, kidneys, bladder, spleen or ovaries. *When applied to an injury to the torso the expression “with complications” means that management of the injury has required two or more of the following: resuscitation, ventilation, thoracic or abdominal drainage, a laparotomy with repair and/or removal of organs and structures. *When applied to an injury in this Table, the term “torso” means any part of the chest, back or abdomen including pelvis and perineum.*When applied to any injury, the expression “vital structures” includes major nerve or blood vessels.*An award for injury to a limb or the torso includes compensation for related scarring and damage to, or removal of structures (including skin, subcutaneous tissue, muscle, bone, tendons, ligaments, blood vessels, lymphatics and nerves).

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Table 3 – Mental disorders*


1. 6 Permanent mental disorder, causing severe functional limitation or restriction.(a)

2. 8 Permanent mental disorder, causing moderate functional limitation or restriction.(b)

3. 10 Mental disorder, causing functional limitation or restriction, which has continued, or is expected to continue for 5 years.

4. 12 Mental disorder, which has caused, or is expected to cause functional limitation or restriction at 2 years, from which the claimant has made, or is expected to make, a substantial recovery within 5 years.

5. 13 Mental disorder, which has caused, or is expected to cause, functional limitation or restriction at 26 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 2 years.

6. 14 Mental disorder, which has caused or is expected to cause, functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

*In assessing functional limitation or restriction in accordance with article 5(6) account is to be taken of the claimant’s psychological, social and occupational function. *Mental disorders must be diagnosed by a relevant accredited medical specialist.

(a) Functional limitation or restriction is severe where the claimant is unable to undertake work appropriate to experience, qualifications and skills at the time of onset of the illness and over time able to work only in less demanding jobs.

(b) Functional limitation or restriction is moderate where the claimant is unable to undertake work appropriate to experience, qualifications and skills at the time of onset of the illness but able to work regularly in a less demanding job.

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Table 4 – Physical disorders – illnesses and infectious diseases*


1. 6 Physical disorder causing severe functional limitation or restriction where life expectancy is less than 5 years.

2. 7 Physical disorder causing severe functional limitation or restriction where life expectancy is reduced, but is more than 5 years.

3. 9 Physical disorder causing permanent severe functional limitation or restriction.

4. 11 Physical disorder which has caused, or is expected to cause, severe functional limitation or restriction at 26 weeks from which the claimant has made, or is expected to make, a substantial recovery beyond that date.

5. 11 Physical disorder causing permanent moderate functional limitation or restriction.

6. 12 Permanent physical disorder where symptoms and functional effects are well controlled by regular medication.

7. 13 Physical disorder which has caused, or is expected to cause, severe functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

8. 13 Physical disorder which has caused, or is expected to cause, moderate functional limitation or restriction at 26 weeks, from which the claimant has made, or is expected to make, a substantial recovery beyond that date.

9. 14 Physical disorder which has caused, or is expected to cause, severe functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

10. 14 Physical disorder which has caused, or is expected to cause, moderate functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

11. 15 Physical disorder which has caused, or is expected to cause, moderate functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

*This Table relates to diseases and related physical health problems included in the World Health Organisation International Classification of Diseases and Related Health Problems (1). Mental and behavioural disorders and traumatic and accidental physical injuries are excluded.

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Table 5 – Amputations*


1. 1 Loss of both legs (above or below knee) and both arms (above or below elbow).

2. 1 Loss of both eyes or sight in both eyes and loss of either both legs (above or below knee), or both arms (above or below elbow).

3. 1 Total deafness and loss of either both legs (above or below knee) or both arms (above or below elbow).

4. 1 Loss of both arms where one loss is a shoulder disarticulation or forequarter loss, and the loss of the other arm is at any level.(a)

5. 1 Loss of both arms above or below elbow (not shoulder disarticulation or forequarter) and one leg (above or below knee).

6. 1 Loss of one arm, above or below elbow, and one leg, above or below knee, with total loss of use of another limb due to traumatic injury involving vital structures.(b)

7. 2 Loss of both arms where one loss is at or above elbow (transhumeral or elbow disarticulation) and the loss of the other arm is at, above or below elbow.

8. 2 Loss of one arm above elbow (shoulder disarticulation or forequarter).(a)

9. 2 Loss of both legs where one loss is at hip disarticulation or hindquarter loss, and the loss of the other leg is at any level.(a)

10. 2 Loss of both legs above or below knee (not hip disarticulation or hemipelvectomy) and one arm (above or below elbow).

11. 3 Loss of both arms below elbow (trans-radial).

12. 3 Loss of both legs where one loss is at or above knee (transfemoral or knee disarticulation) and the loss of the other is at any level.

13. 3 Loss of one leg above knee (hip disarticulation or hemipelvectomy).(a)

14. 4 Loss of one arm at or above elbow (trans-humeral or elbow disarticulation).

15. 4 Loss of both legs below knee (trans-tibial).

(a) These descriptors also apply to circumstances where stump length or condition precludes satisfactory fitting of prosthesis.

(b) “Total loss of use of another limb” means the total loss of the physical capacity or power to carry out its expected functions as compared with a normal healthy person of the same age and sex.

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16. 4 Loss of both hands (wrist disarticulation) or where amputation distal to that site has led to permanent total loss of use of both hands.

17. 5 Loss of one arm below elbow (trans-radial).

18. 5 Loss of one leg at or above knee (trans-femoral or knee disarticulation).

19. 5 Loss of both feet at ankle distal to the calcaneum.

20. 6 Loss of one leg below knee (trans-tibial).

21. 6 Loss of one hand (wrist disarticulation) or where amputation distal to that site has led to permanent total loss of use of one hand.

22. 7 Loss of both thumbs.

23. 8 Loss of one foot at ankle distal to the calcaneum.

24. 10 Loss of both great toes.

25. 10 Loss of thumb.

26. 10 Loss of both index fingers.

27. 10 Loss of two or more fingers, other than thumb or index finger, from each hand.

28. 10 Partial loss of thumb and index finger from each hand.

29. 11 Loss of two or more fingers, other than thumb or index finger, from one hand.

30. 12 Loss of great toe.

31. 12 Loss of two or more toes, other than great toe, from each foot.

32. 12 Loss of index finger from one hand.

33. 12 Partial loss of thumb and index finger from one hand.

34. 12 Partial loss of two or more fingers, other than thumb or index finger, from each hand.

35. 12 Loss of one finger, other than thumb or index finger, from each hand.

36. 12 Partial loss of thumb or index finger from each hand.

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37. 12 Persistent phantom limb pain.

38. 12 Stump neuroma with trigger point stump pain.

39. 13 Loss of two or more toes, other than great toe, from one foot.

40. 13 Partial loss of each great toe.

41. 13 Partial loss of one finger, other than thumb or index finger, from each hand.

42. 13 Loss of one finger, other than thumb or index finger, from one hand.

43. 13 Partial loss of two or more fingers, other than thumb or index finger, from one hand.

44. 13 Partial loss of thumb or index finger from one hand.

45. 14 Partial loss of great toe from one foot.

46. 14 Loss of one toe, other than great toe, from each foot.

47. 14 Partial loss of one finger, other than thumb or index finger, from one hand.

48. 14 Partial loss of two or more toes, other than great toe, from one foot.

49. 15 Loss of one toe, other than great toe, from one foot.

*Loss of one or both legs below knee includes loss of foot with loss of all or part of calcaneum (heel).*Loss of a finger or thumb means that amputation has taken place at the metacarpophalangealjoint.*Loss of a toe means that amputation has taken place at the metatarsophalangeal joint.

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Table 6 – Neurological disorders, including spinal, head or brain injuries*


1. 1 Cervical spinal cord injury where the claimant requires ventilatory support and there is complete tetraparesis.

2. 1 Cervical spinal cord injury with minimal upper limb function and complete or near complete paraparesis.

3. 1 Complete brachial plexus injury with avulsion of the roots from the spinal cord, resulting in complete flaccid paralysis and sensory loss, with persistent severe central pain.

4. 1 Brain injury with persistent vegetative state.

5. 1 Brain injury resulting in major loss or limitation of responsiveness to the environment, including absence or severe impairment of language function, and a requirement for regular professional nursing care.

6. 2 Cervical spinal cord injury with some useful upper limb function and complete or near complete paraparesis.

7. 2 Thoracic spinal cord injury with complete paraparesis.

8. 2 Injury to conus medullaris or cauda equina giving rise to complete paraparesis.

9. 2 Complete brachial plexus injury with avulsion of the roots from the spinal cord, resulting in complete flaccid paralysis and sensory loss, without persistent severe central pain.

10. 2 Partial brachial plexus injury in which spontaneous recovery or operative treatment has led to some restoration of useful function in the arm at the shoulder and elbow, but with no restoration of useful function in the hand.

11. 2 Brain injury where the claimant has some limitation of response to the environment; substantial physical and sensory problems; and one or more of cognitive, personality or behavioural problems, requiring some professional nursing care and likely to require considerable regular support from other health professionals.

12. 3 Injury to conus medullaris or cauda equina giving rise to partial paraparesis or severe monoparesis.

13. 3 Thoracic spinal cord injury with partial paraparesis.

14. 4 Injury to conus medullaris or cauda equina giving rise to partial asymmetric paraparesis.

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15. 4 Uncontrolled post head injury epilepsy.

16. 4 Traumatic spinal injury with partial spinal cord, conus or cauda equina damage causing paraparesis of upper or lower limbs, or both, with some recovery and restoration of upper limb motor and sensory function, but no useful manual dexterity or ability to walk.

17. 4 Brain injury where the claimant has moderate physical or sensory problems; one or more of cognitive, personality or behavioural problems and requires regular help from others with activities of everyday living, but not professional nursing care or regular help from other health professionals.

18. 5 Partial brachial plexus injury in which spontaneous improvement or operative treatment has led to restoration of some useful function in the arm and hand.

19. 5 Hemiplegia.

20. 6 Injury to conus medullaris or cauda equina giving rise to partial monoparesis.

21. 7 Traumatic spinal injury resulting in partial paresis of lower or upper limbs, or both, with substantial recovery, restoration of lower and upper limb motor and sensory function, including a useful ability to walk.

22. 8 Brain injury from which the claimant has made a substantial recovery and is able to undertake some form of employment and social life, has no major physical or sensory deficits, but one or more of residual cognitive deficit, behavioural change or change in personality.(a)

23. 8 Mild brachial plexus injury with substantial recovery of arm and hand function resulting in good restoration of manual dexterity.

24. 9 Permanent isolated damage to one cranial nerve.

25. 10 Permanent foot or wrist drop.

26. 11 Minor traumatic head injury which has caused, or is expected to cause, functionally limiting or restricting post traumatic syndrome for more than 52 weeks.(b)

27. 11 Brain or traumatic head injury with persistent balance symptoms and other functionally limiting neurological damage including permanent sensorineural hearing loss of less than 50dB averaged over 1, 2 and 3kHz.

(a) The claimant is unable to undertake work appropriate to experience, qualifications and skills at the time of onset of the illness, but able to work regularly in a less demanding job.

(b) The diagnosis and prognosis of post traumatic syndrome must be determined by a consultant neurologist.

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28. 12 Cerebral infarction due to vascular injury in the neck, resulting in persisting impairment of function and restriction of activities.

29. 12 Controlled post head injury epilepsy.

30. 12 Permanent substantial peripheral motor sensory or autonomic nerve damage.

31. 12 Entrapment neuropathy which has not responded to treatment.

32. 13 Permanent facial numbness including lip.

33. 13 Entrapment neuropathy which has responded, or is expected to respond, to treatment.

34. 13 Minor traumatic head injury which has caused, or is expected to cause, functionally limiting or restricting impaired balance or post-traumatic syndrome for more than 6 weeks, with substantial recovery beyond that date.

35. 14 Permanent facial numbness which does not include the lip.

36. 15 Permanent minor peripheral sensory nerve damage.

*An award for brain injury in levels 1, 2 or 4 includes compensation for associated sexual dysfunction, incontinence of the bowel and bladder, and epilepsy.*An award for a spinal injury including a spinal cord, conus medullaris or cauda equina injury,complete or partial, at any tariff level, includes compensation for associated sexual dysfunctionand incontinence of the bowel and bladder.*The descriptors for a brachial plexus injury are for a unilateral injury.

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Table 7 – Senses*


1. 1 Total deafness and loss of both eyes, or total deafness and total blindness in both eyes, or total deafness and loss of one eye and total blindness in the other eye.

2. 2 Loss of eyes.

3. 2 Total blindness in both eyes.

4. 2 Loss of one eye and total blindness in the other eye.

5. 2 Total deafness in both ears.

6. 5 Loss of one eye and permanent damage to the other eye, where visual acuity is correctable to 6/36.

7. 5 Blast injury to ears or acute acoustic trauma due to impulse noise with permanent bilateral sensorineural hearing loss of more than 75dB averaged over 1, 2 and 3kHz.

8. 6 Severe binocular visual field loss.

9. 6 Blast injury to ears or acute acoustic trauma due to impulse noise with permanent sensorineural hearing loss of 50-75dB averaged over 1, 2 and 3kHz in one ear and more than 75dB loss averaged over 1, 2 and 3kHz in the other.

10. 6 Bilateral permanent hearing loss of more than 75dB averaged over 1, 2 and 3kHz.(a)

11. 7 Blast injury to ears or acute acoustic trauma due to impulse noise with permanent bilateral sensorineural hearing loss of 50-75dB averaged over 1, 2 and 3kHz.

12. 8 Total deafness in one ear.

13. 8 Bilateral permanent hearing loss of 50-75dB averaged over 1, 2 and 3kHz.(a)

14. 8 Loss of one eye or total blindness in one eye.

15. 9 Partial loss of vision where visual acuity is correctable to 6/60.

16. 9 Permanent and inoperable cataracts in both eyes.

17. 10 Partial loss of vision where visual acuity is correctable to better than 6/60 and at least 6/36.

18. 10 Detached retina in both eyes.

(a) These descriptors apply to bilateral hearing loss caused otherwise than by blast injury or acute acoustic trauma due to impulse noise.

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JSP 764/AMDT 6


19. 10 Blast injury to ears or acute acoustic trauma due to impulse noise with permanent sensorineural hearing loss in one ear of more than 75dB averaged over 1, 2 and 3kHz.

20. 10 Acute physical trauma to ear causing conductive or permanent sensorineural hearing loss in one ear of more than 75dB averaged over 1, 2 and 3kHz.


22. 11 Blast injury to ears or acute acoustic trauma due to impulse noise with permanent sensorineural hearing loss in one ear of 50-75dB averaged over 1, 2 and 3kHz.

23. 11 Acute physical trauma to ear causing conductive or permanent sensorineural hearing loss in one ear of 50-75dB averaged over 1, 2 and 3kHz.


25. 12 Permanent and inoperable cataract in one eye.

26. 12 Operable cataracts in both eyes.

27. 12 Moderate binocular visual field loss.

28. 12 Detached retina in one eye.

29. 12 Secondary glaucoma.

29A. 12 Traumatic uveitis

30. 13 Significant penetrating, or blunt injury, to both eyes.

31. 13 Retinal damage (not detached) to both eyes.

32. 13 Partial loss of vision where visual acuity is correctable to better than 6/12.

33. 13 Dislocation of lens in one eye.

34. 13 Degeneration of optic nerve in both eyes.

35. 13 Permanent diplopia.

36. 13 Blast injury to ears or acute acoustic trauma due to impulse noise.

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JSP 764/AMDT 6


37. 13 Acute physical trauma to ear causing conductive or permanent sensorineural hearing loss in one ear.

38. 14 Diplopia which is present, or is expected to be present, at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery beyond that date.

39. 14 Operable cataract in one eye.

40. 14 Corneal abrasions in both eyes.

41. 14 Hyphaema in both eyes which has required, or is expected to require, operative treatment.

42. 14 Retinal damage (not detached) in one eye.

43. 14 Significant penetrating, or blunt, injury in one eye.

44. 14 Degeneration of optic nerve in one eye.

45. 14 Slight binocular visual field loss.

46. 14 Traumatic mydriasis.

47. 15 Diplopia which is present, or is expected to be present, at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery beyond that date.

48. 15 Corneal abrasions in one eye.

49. 15 Hyphaema in one eye which has required, or is expected to require, operative treatment.

*For the purposes of this table the following definitions apply: “Total blindness in both eyes” means that the claimant must have been diagnosed as being blind by an accredited medical specialist; “Total blindness in one eye” means that the claimant must have been diagnosed by an accredited medical specialist as having visual acuity of 3/60 or worse in the affected eye; “Total deafness” means that the claimant’s bilateral average hearing threshold level is 90dB or more, averaged over 1, 2 and 3kHz, as measured by appropriately calibrated equipment meeting British Standards, operated by trained staff, and using quality assured pure tone audiometry; “Total deafness in one ear” means that the average hearing threshold is 90dB or more averaged over 1, 2 and 3kHz as measured by appropriately calibrated equipment meeting British Standards, operated by trained staff, and using quality assured pure tone audiometry. *All awards for hearing loss, including blast injury to ears and acute acoustic trauma, include compensation for associated tinnitus, and no separate award is payable for tinnitus alone. (*) Degree of visual field loss must be assessed by reference to an accredited specialist physician report which includes reasons.

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JSP 764/AMDT 6

Table 8 – Fractures and dislocations*


1. 9 Fracture of one femur, tibia, humerus, radius or ulna, with complications, causing permanent significant functional limitation or restriction.

2. 9 Fracture or dislocation of one hip, knee, ankle, shoulder, elbow, or wrist, which has required, or is expected to require, arthrodesis, osteotomy or total joint replacement.

3. 10 Fractured heels of both feet causing permanent significant functional limitation or restriction.

4. 10 Fractures or dislocations of both hips, both knees, both ankles, both shoulders, both elbows or both wrists causing permanent significant functional limitation or restriction.

5. 10 Multiple face fractures causing permanent significant cosmetic effect and functional limitation or restriction despite treatment.

6. 11 Fractures or dislocations of both hips, both knees, both ankles, both shoulders, both elbows or both wrists which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

7. 11 Fractured heel of one foot causing permanent significant functional limitation or restriction.

8. 11 Fractured heel of both feet which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

9. 11 Fracture of pelvis which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

10. 11 Fracture or dislocation of great toe of both feet, which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

11. 11 Fractured tarsal bones of both feet which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

12. 11 Fractures of both femurs, both tibiae, both humeri, both radii or both ulnae which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

13. 11 Fracture of one femur, tibia, humerus, radius or ulna causing permanent significant functional limitation or restriction.

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JSP 764/AMDT 6


14. 11 Fracture of one femur, tibia, humerus, radius or ulna, with complications, which has caused, or is expected to cause, significant functional limitation or restriction beyond 52 weeks.

15. 11 Multiple fractures to face, or face and neck where treatment has led, or is expected to lead, to a good cosmetic and functional outcome.

16. 11 Fracture or dislocation of one hip, knee, ankle, shoulder, elbow or wrist causing permanent significant functional limitation or restriction.

17. 11 Shoulder joint instability which has required or is expected to require operative treatment.

18. 12 Fracture of one femur, tibia, humerus, radius or ulna, which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

19. 12 Fracture of mandible or maxilla, which has required, or is expected to require, operative treatment and which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

20. 12 Fracture of both hands which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

21. 12 Fractures of both clavicles, or both scapulae, which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

22. 12 Fracture of the skull with sub-dural or extra-dural haematoma which has required evacuation, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

23. 12 Fracture or dislocation of thumb of both hands which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

24. 12 Fracture or dislocation of one hip, knee, ankle, shoulder, elbow or wrist, which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

25. 12 Fracture or dislocation of index finger on both hands which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

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JSP 764/AMDT 6


26. 12 Fracture or dislocation of great toe on one foot which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

27. 12 Fractured tarsal bones on one foot which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

28. 12 Fractured heel of one foot which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

29. 12 Fractured heel of both feet from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

30. 12 Fractured or dislocated patella on both knees which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

31. 12 Fractured metatarsal bones on both feet which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

32. 12 Fractures of both femurs, both tibiae, both humeri, both radii or both ulnae, from which the claimant has made, or is expected to make a substantial recovery within 26 weeks.

33. 12 Depressed skull fracture requiring operative treatment.

34. 13 Fractured tarsal or metatarsal bones on both feet from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

35. 13 Fractured metatarsal bones on one foot which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

36. 13 Fracture or dislocation of great toe of both feet from which the claimant has made or is expected to make a substantial recovery within 26 weeks.

37. 13 Fracture of one femur, tibia, humerus, radius or ulna from which the claimant has made, or is expected to make a substantial recovery within 26 weeks.

38. 13 Fracture of skull with intracranial, extracerebral haematoma that has not required evacuation.

39. 13 Fracture of ethmoid which has required or is expected to require operative treatment.

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JSP 764/AMDT 6


40. 13 Fracture of zygoma which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

41. 13 Fracture or dislocation of one hip, knee, ankle, shoulder, elbow or wrist from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

42. 13 Fracture of one hand which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

43. 13 Fractured heel of one foot, from which the claimant has made, or is expected to make a substantial recovery within 26 weeks.

44. 13 Fracture of both hands from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

45. 13 Blow-out fracture of orbit which has required, or is expected to require, operative treatment.

46. 13 Dislocated jaw which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

47. 13 Fracture of one scapula or one clavicle which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

48. 13 Fracture of both clavicles or both scapulae from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

49. 13 Fracture of pelvis from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

50. 13 Fracture of sternum which has, or is expected to have, symptoms continuing beyond 26 weeks.

51. 13 Subluxed dislocated acromio or sterno-clavicular joint, which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

52. 13 Fractures or dislocations of two or more toes, other than great, of both feet which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

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JSP 764/AMDT 6


53. 13 Fracture or dislocation of thumb on one hand which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

54. 13 Fracture or dislocation of thumb of both hands which has caused, or is expected to cause, significant functional limitation or restriction at 13 weeks from which the claimant has made, or is expected to make a substantial recovery within 26 weeks.

55. 13 Fractures or dislocations of index finger on both hands, which have caused, or are expected to cause, significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

56. 13 Fractures or dislocations of two or more fingers, other than index, on both hands, which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

57. 13 Fracture or dislocation of index finger on one hand which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

58. 13 Fractured or dislocated patella of one knee which has caused, or is expected to cause significant functional limitation beyond 26 weeks.

59. 13 Shoulder joint instability not requiring operative treatment.

60. 14 Dislocated jaw from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

61. 14 Fractured zygoma from which the claimant has made, or is expected to make a substantial recovery within 26 weeks.

62. 14 Fractured ethmoid which has not, or is not expected to require, operative treatment.

63. 14 Fracture of mandible or maxilla from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

64. 14 Fracture of one hand from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

65. 14 Deviated nasal septum requiring corrective surgery.

66. 14 Displaced fracture of nasal bones.

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JSP 764/AMDT 6


67. 14 Simple skull fracture.

68. 14 Fractured fibula which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

69. 14 Fracture or dislocation of thumb on one hand which has caused, or is expected to cause, significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

70. 14 Fracture or dislocation of index finger, on one hand, which has caused, or is expected to cause, significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

71. 14 Fracture or dislocation of one finger, other than index, on both hands, which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

72. 14 Fractures or dislocations of two or more fingers, other than index, on one hand, which have caused, or are expected to cause significant functional limitation or restriction beyond 26 weeks.

73. 14 Fractures or dislocations of two or more fingers, other than index, on both hands which have caused, or are expected to cause, significant functional limitation or restriction beyond 13 weeks from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

74. 14 Fractures or dislocations of two or more toes, other than great toe, on one foot, which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

75. 14 Fractures or dislocations of one toe other than great toe, on both feet, which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

76. 14 Fractures or dislocations of two or more toes, other than great toe, on both feet, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

77. 14 Fracture or dislocation of great toe on one foot from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

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JSP 764/AMDT 6


78. 14 Fracture or dislocation of index finger on both hands, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

79. 14 Fracture or dislocation of thumb on both hands, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

80. 14 Subluxed dislocated acromio or sterno-clavicular joint from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

81. 14 Fracture of coccyx from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

82. 14 Fracture of clavicle or scapula from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

83. 14 Fracture of sternum from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

84. 14 Fractured tarsal or metatarsal bones on one foot which have caused, or are expected to cause, significant functional limitation or restriction at 13 weeks from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

85. 14 Fractured or dislocated patella of both knees which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

86. 14 Stress fracture where symptoms have lasted, or are expected to last, for more than 6 weeks.

87. 15 Fracture of mastoid.

88. 15 Undisplaced fracture of nasal bones.

89. 15 Deviated nasal septum which has not required, or is not expected to require, operative treatment.

90. 15 Fractured or dislocated patella of one knee which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

91. 15 Fracture of three or more ribs.

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JSP 764/AMDT 6


92. 15 Fractures or dislocations of two or more toes, on one foot, which have caused, or are expected to cause significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

93. 15 Fractures or dislocations of one toe, other than great toe, on both feet, which have caused, or are expected to cause significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

94. 15 Fracture or dislocation of thumb on one hand from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

95. 15 Fractured tarsal or metatarsal bone on one foot, which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

96. 15 Fracture or dislocation of two or more fingers, other than index, on one hand which have caused, or are expected to cause, significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

97. 15 Fracture or dislocation of two or more fingers, other than index, on both hands, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

98. 15 Fracture or dislocation of one finger, other than index, on both hands, which has caused, or is expected to cause, significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

99. 15 Fracture or dislocation of index finger on one hand, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

100. 15 Fracture or dislocation of one finger, other than index, on one hand, which has caused or is expected to cause significant functional limitation or restriction beyond 26 weeks.

101. 15 Fractured fibula from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

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JSP 764/AMDT 6


102. 15 Fracture of three vertebral transverse or spinous processes.

*An award for an injury in this table includes compensation for any expected consequential osteoarthritis.*An award for dislocation includes ligament and other soft tissue damage not requiringoperative treatment.*Where a fracture results in a dislocation only one award is payable.

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JSP 764/AMDT 6

Table 9 – Musculoskeletal disorders*


1. 9 Permanent severely impaired grip in both hands.

2. 9 Septic arthritis or other pathology requiring arthrodesis, osteotomy or total joint replacement.

2A. 9 Traumatic bank injury resulting in vertebral or intervertebral disc damage and medically verified neurological signs, which has required or is expected to require, operative treatment and which is expected to result in permanent significant functional limitation and restriction.

3. 10 Ligament injury which has resulted in full thickness rupture, affecting both knees, ankles, shoulders, elbows or wrists, causing permanent significant functional limitation or restriction.

4. 11 Ligament injury which has resulted in full thickness rupture, affecting one knee, ankle, shoulder, elbow or wrist, causing permanent significant functional limitation or restriction.

5. 11 Ligament injury which has resulted in full thickness rupture, affecting both knees, ankles, shoulders, elbows, wrists which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, from which the claimant is expected to make a substantial recovery beyond that date.

6. 11 Traumatic back injury (with medically verified neurological signs and vertebral damage) extending over several levels of vertebrae, which has required, or is expected to require, operative treatment and which has caused, or is expected to cause, significant functional limitation or restriction beyond 13 weeks.

7. 11 Radiologically confirmed juxta-articular aseptic necrosis of hip or shoulder.

8. 11 Ligament injury short of full thickness rupture, to both knees, ankles, shoulders, elbows or wrists, causing permanent significant functional limitation or restriction.

9. 11 Permanent severely impaired grip in one hand.

10. 11 Radiologically confirmed osteoarthritis of both hips, both knees, both ankles, both shoulders, both elbows or both wrists (caused by a repetitive or attrition injury), causing permanent significant functional limitation or restriction.

11. 12 Two frozen shoulders, or other shoulder pathology, which have caused, or are expected to cause, significant functional limitation or restriction beyond 26 weeks.

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JSP 764/AMDT 6


12. 12 Ligament injury short of full thickness rupture, to both knees, ankles, shoulders, elbows or wrists, which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks, from which the claimant has made or is expected to make a substantial recovery beyond that date.

13. 12 Ligament injury short of full thickness rupture, to one knee, ankle, shoulder, elbow or wrist, causing permanent significant functional limitation or restriction.

14. 12 Ligament injury which has resulted in full thickness rupture, affecting one knee, ankle, shoulder, elbow or wrist, which has caused, or is expected to cause, significant functional limitation at 26 weeks, from which the claimant has made, or is expected to make a substantial recovery beyond that date.

15. 12 Full thickness muscle or tendon unit rupture which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

16. 12 Traumatic back injury (with medically verified neurological signs and vertebral damage), extending over several levels of vertebrae which has caused, or is expected to cause, significant functional limitation or restriction beyond 13 weeks.

16A. 12 Traumatic back injury with one or more intervertebral disc prolapses or vertebral body or facet joint fractures which has required, or is expected to require, operative treatment and which has caused, or is expected to cause, significant functional limitation or restriction beyond 13 weeks.

17. 13 Frozen shoulder, or other shoulder pathology, which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

18. 13 Two frozen shoulders, or other shoulder pathology, which have caused or are expected to cause significant functional limitation at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

19. 13 Ligament injury short of full thickness rupture, to both knees, ankles, shoulders, elbows or wrists from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

20. 13 Muscle or tendon unit injury short of full thickness rupture, which has caused, or is expected to cause, significant functional limitation or restriction beyond 26 weeks.

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JSP 764/AMDT 6


21. 13 Two muscle or tendon unit injuries, short of full thickness rupture, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

22. 13 Full thickness muscle or tendon unit rupture, from which the claimant has made, or is expected to make a substantial recovery within 26 weeks.

23. 13 Ligament injury short of full thickness rupture, to one knee, shoulder, ankle, elbow or wrist which has caused, or is expected to cause, significant functional limitation or restriction at 26 weeks with substantial recovery beyond that date.

24. 13 Traumatic back injury with one or more intervertebral disc prolapses or vertebral body or facet joint fractures which has caused or is expected to cause, significant functional limitation or restriction beyond 13 weeks.

25. 13 Radiologically confirmed osteoarthritis of hip, knee, ankle, shoulder, elbow or wrist (caused by repetitive or attrition injury) causing permanent significant functional limitation or restriction.

26. 13 Overuse injury of lower limb requiring, or expected to require, operative treatment.

27. 13 Hip, pelvis, knee, ankle, shoulder, elbow or wrist strain, sprain or overuse injury, which has required, or is expected to require, operative treatment.

28. 14 Frozen shoulder, or other shoulder pathology, which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

29. 14 Ligament injury short of full thickness rupture to one knee, ankle, shoulder, elbow or wrist, which has caused or is expected to cause, significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

30. 14 Muscle or tendon unit injury short of full thickness rupture, which has caused or is expected to cause significant functional limitation or restriction at 13 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

31. 14 Tendon or ligament rupture of finger, thumb or toe which has required, or is expected to require, operative treatment.

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JSP 764/AMDT 6


32. 14 Back sprain or strain, with one or more intervertebral disc prolapses which has caused, or is expected to cause significant functional limitation or restriction beyond 13 weeks.

33. 14 Low back or neck pain syndrome.

34. 14 Anterior knee pain syndrome in both knees which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery beyond that date.

35. 14 Overuse injury of foot or heel, which has required or is expected to require operative treatment.

36. 15 Knee meniscus injury which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 26 weeks.

37. 15 Anterior knee pain syndrome in one knee which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery beyond that date.

38. 15 Hernia which has required operative treatment.

39. 15 Frozen shoulder which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

40. 15 Ligament injury short of full thickness rupture, to one knee, ankle, shoulder, elbow or wrist which has caused, or is expected to cause, significant functional limitation or restriction at 6 weeks, from which the claimant has made, or is expected to make, a substantial recovery within 13 weeks.

*An award for an injury in this table includes compensation for any expected consequential osteoarthritis.*An award for dislocation includes ligament and other soft tissue damage not requiringoperative treatment.*References to back in this table include cervical, thoracic, lumbar or sacral vertebral segments.

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JSP 764/AMDT 6

Chapter 2

GLOSSARY OF TERMS USED IN PARTS 1 to 7 OF THIS JSP

0201. The following terms appear in the text of Parts 1 to 7 of this JSP in bold italic:

Abate/abated/abatement – the reduction of the pension in certain circumstances.

Accrual rate – the rate at which the pension builds up. In the case of AFPS 05 and RFPS 05 the accrual rate is 1/70 of final pensionable earnings for every year of reckonable service. Part years will be worked out to four decimal places.

Accrued – built up.

Active member – a member of the pension scheme in respect of whom the MOD is paying a contribution to his pension.

Actuarial reduction/Actuarially reduced – the pension is reduced using tables produced by the scheme actuary. This reduction is made to take account of circumstances where a pension (be it the member’s pension or a dependant’s pension) will be in payment longer than would normally be expected. Not to reduce in this way would undermine the assumptions underpinning the pension scheme.

Added Years – An arrangement in which a Scheme member makes contributions to buy extra years of Service to reckon in the calculation of his final pension and lump sum and/or that of his dependants.

ADC – Additional Duties Commitment – service under Section 25 of the Reserve Forces Act 1996 on a part-time engagement.

AFCS 05 – Armed Forces Compensation Scheme 05 – This is a compensation scheme for members of the Regular and Reserve Forces. It provides compensation for all injuries, ill-health and deaths which were predominantly caused by Service on or after 6 April 2005.

AFRS 2010 – Armed Forces Redundancy Scheme 2010 – the terms of AFRS 2010 apply to those who are declared redundant after 6 April 2010, having joined or rejoined the Service on their current terms before 6 April 2005 and who did not transfer their accrued pension rights from AFPS 75 to AFPS 05 under the Offer To Transfer (OTT) or have opted out of AFPS 75.

AFRS 06 – Armed Forces Redundancy Scheme 2006 – the terms of AFRS 06 apply to those who are declared redundant, having joined or rejoined the Regular Armed Forces on their current terms on or after 6 April 2005 or have transferred their accrued pension rights from AFPS 75 to AFPS 05 under the Offer To Transfer (OTT). Also applies to those who have opted out of AFPS 75 in favour of their own private pension arrangement.

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JSP 764/AMDT 6

Aggregate/aggregated/aggregation – to add together. Usually refers to the joining together of separate periods of service which qualify under the pension scheme.

Allocation – the arrangement whereby a member can opt to give up to 37.5% of his pension during his life time in order that one or more people who are financially dependent upon him can have an income after his death.

AA – Annual Allowance – the limit on what can be added each tax year to the value of the pension without a tax charge. The rule is that, when added together, the increase in the value of an individual’s pension’s savings in any “input period” may not exceed the AA. Any excess over the AA is taxed at the individual’s marginal rate which is due as a lump sum when the tax liability is calculated.

Assumed Pay – is a term used to describe periods where an active member is receiving reduced pay or no pay but is allowed to count the period as reckonable. Examples are:

• secondment to private industry where the terms of secondment provide for the member to be an active member of the pension scheme

• ordinary maternity leave• ordinary paternity or ordinary adoption leave• periods of approved unpaid leave that have been authorised by the Defence

Council as counting towards pension • Any amount given up by way of salary sacrifice (e.g. for childcare vouchers).

AO – Attachment Order – This is a Court Order made as part of a divorce or dissolution Settlement instructing the pension Scheme Administrators to pay all or part of a Scheme member’s pension benefits as periodical payments and/or lump sum to the member’s former spouse or civil partner when these benefits become payable.

Attributable – The term is used to describe where:

• an injury or illness was caused or significantly aggravated by Service in the Armed Forces;

• a death was caused or significantly hastened by Service in the Armed Forces.

Attributable benefits – are not paid under AFPS 05 which offers ill-health pensions whatever the cause of the condition. Attributable benefits are paid under two separate Schemes depending on the date when the injury or condition was caused.

AVCs – Additional Voluntary Contributions – Members of AFPS 75 were entitled to make tax-deductible Additional Voluntary Contributions (AVCs) to:

• improve their death-in-service lump sum • improve their spouse’s pensions • fill the headroom between their representative rate of pay and their military

salary

Neither AFPS 05 nor RFPS 05 offers AVCs. Those who opted to transfer to AFPS 05 as part of the Offer To Transfer were allowed, exceptionally, to stop paying any AVCs they were contracted to pay. Because AFPS 05 offers benefits up to the levels offered by the AVCs, those paying for improved spouse’s pensions or to fill the headroom between representative pay and military salary were given extra reckonable service commensurate to the contributions they had paid up to a maximum of 35 years on transfer.

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Bonus conditions – Instead of receiving Early Departure Payments (EDP) in AFPS 05, certain specialist groups (eg Medical Officers and Dental Officers) receive taxable bonuses instead. The system of taxable bonus payments is designed to reward personnel in these groups who stay rather than paying them to leave.

Calculation service – Calculation service is used to describe the types of service which can be added together to give the period upon which the EDP lump sum and income are based. Calculation service includes:

• relevant service as defined in the Armed Forces EDP Scheme Order 2005 • added years service purchased whilst a member of AFPS 05 • any pension rights transferred into AFPS 05 from another employer’s pension

scheme or a private pension plan

Civil partner – If the civil partnership is legally dissolved, the Court can consider pension sharing or pension attachment in the same way as when a married couple divorce.

Civil partnership – An arrangement under which same sex couples can enter into a legally recognised partnership under the procedure set out in the Civil Partnership Act 2004.

Compensation Lump Sum (CLS) – a tax free lump sum paid as compensation under the Armed Forces Redundancy Scheme 2006.

Condoned Service – GPS only – A member who was unable to complete his contracted period of service may, in certain circumstances, have had the outstanding period added to his service to enable him to reach the 15 year immediate pension point or next pension increment.

CPI – Consumer Price Index – This is published monthly to measure the change in price levels in the UK. It is the method currently used to increase the value of pensions in April every year. See definition of “index-linking”.

Contracting out – The arrangement under which a pension scheme leaves the State Second Pension Scheme (S2P). This means AFPS 05 Scheme and RFPS 05 members exchange their entitlements to benefits under the S2P for AFPS 05 benefits. AFPS 05 and RFPS 05 members’ National Insurance Contributions are paid at a lower “contracted-out” rate.

Current Service – means service as a member of the Armed Forces which commenced on the date the member last became a member of the Armed Forces and continues without interruption until the day on which service in the Armed Forces terminates.

Deferred member – a person who has benefits accrued in a pension scheme which are being preserved until he reaches the preserved pension age. This is currently age 65 for members of AFPS 05 and RFPS 05.

Defined benefit – an expression which describes a scheme that provides benefits in relation to the length of reckonable service given by a member and his pensionable salary rather than in relation to the actual value of contributions paid into the scheme by the employer and employee.

Dependants – A Scheme member’s spouses, civil partners, eligible partners and eligible children.

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DER – Directed Early Retirement – Senior Officers (one star or higher) may be selected to leave under the terms of the DER Scheme. Those leaving under the DER Scheme will be treated for compensation purposes as if they had been made redundant.

Divorce – only a Decree Absolute ends a marriage. A Decree Nisi precedes the Decree Absolute but the divorce is not final until the court awards the Decree Absolute. If a member dies before the Decree Absolute is awarded, his spouse is still eligible to receive a pension.

Earmarking Order – A Court Order under Scottish law made as part of a divorce or dissolution settlement, instructing a pension scheme to pay all or part of a Scheme member’s lump sum to the Scheme member’s former spouse or civil partner when it becomes payable to the Scheme member.

Eligible child/children – a natural child or any child who is financially dependent upon the member, who is:

• under age 18 • under age 23 and still in full time education or vocational training • the person is unable to engage in full-time gainful employment because of a

mental or a physical impairment and the person was dependant on the Scheme member at the time of death.

A child born after the member’s death will be eligible providing he or she was born within 12 months of the member’s death.

Eligible partner – Someone with whom a Scheme member was cohabiting, in an exclusive and substantial relationship with financial dependence or inter-dependence with whom they were not prevented from marrying or forming a civil partnership. An eligible partner may receive a pension on the death of the Scheme member.

Ex-civil partner – a person who has been in a civil partnership which has subsequently been legally dissolved.

Ex-spouse – a person who has been in a marriage which has subsequently been legally dissolved by divorce or annulment.

Final pensionable earnings – means the greatest amount of the member’s pensionable earnings in any consecutive 365 days in the final three years of service. For RFPS 05, this must be within the same engagement. When calculating final pensionable earnings any amount given up by way of salary sacrifice (e.g for childcare vouchers) is to be restored for the EDP calculation.

Final relevant earnings – Final relevant earnings means the greatest amount of earnings in any consecutive 365 days in the final three years of service. This includes any X Factor applicable but excludes allowances, bonuses, financial retention incentives, loan service pay and specialist pay.

FTRS – Full Time Reserve Service – service under Section 25 of the Reserve Forces Act 1996 on a full-time engagement.

Full Commission – includes Full Career Commission, Regular Commission, Permanent Commission and a CTOS Full Commission.

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Full Protection member – This is scheme members who will remain in AFPS 05 scheme after 1 April 2015.

Gratuity Earning Service – service on a short service commission terms, providing that the person serving is not eligible to be a member of the scheme or AFPS 75 but will be eligible for the payment of a gratuity on leaving service, subject to the satisfactory completion of that service.

GMP – Guaranteed Minimum Pension – The minimum pension that a Scheme, like AFPS 05, is obliged to provide to Scheme members as a result of contracting-out of State Second Pension (S2P).

GPS – Gurkha Pension Scheme – This is the pension scheme for Gurkhas and was closed to new entrants on 5 April 2006.

Gurkha Pension Scheme transferee – is in reference to a person who opted to become a member of this scheme on the basis set out in Part 1 Chapter 11.

Immediate pension – A taxable pension paid immediately on leaving the Regular Armed Forces to members of AFPS 75 who meet the following criteria:

• for officers, 16 years’ qualifying service from age 21 • for other ranks, 22 years’ qualifying service from age 18

Index-Linked – Annual increase in pension value in line with inflation. Inflation is currently measured by reference to the Consumer Prices Index (CPI), but until April 2010 was measured in relation to the Retail Prices Index. Changes are made in April, using the previous September’s annual headline rate of inflation. All ill-health pensions, pensions and dependants’ pensions are index-linked from the date of payment. Preserved pensions are index-linked using prices since the date of leaving service. EDP’s are not index-linked until age 55.

Inverse commutation – an arrangement whereby members of AFPS 05 or RFPS 05 can exchange part or the whole of their tax-free lump sum for an increase in their taxable pension and/or that of their dependants.

LTA Life Time Allowance – The limit on total pension savings eligible for tax relief. The limits for the tax years 06/07 – 12/13 are:

• £1.5m in 2006-07 • £1.6m in 2007-08 • £1.65m in 2008-09 • £1.75m in 2009-10 • £1.8m in 2010-11 • £1.8m in 2011-12 • £1.5m in 2012-13 • £1.5m in 2013-14 • £1.25m in 2014-15

Medium Commission – includes Medium Career Commission, Regular Commission, 16/38 Commission and a CTOS Medium Commission.

Non-attributable – this term is used to describe an injury, illness or death that was not mainly caused or aggravated by service in the Armed Forces.

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Normal retirement age – for members of AFPS 05 the normal retirement age is 55 and for RFPS 05 the normal retirement age is 60. In both schemes some members are contracted to serve beyond this age and they are tied by the terms they have agreed to. If a person served up to normal retirement age, he will be eligible to receive his pension immediately when he leaves. If he leaves before normal retirement age, his pension and pension lump sum will be preserved until age 65.

Pension credit – the benefits arising from a share of the value of a scheme member’s pension rights as a result of a Pension Sharing Order.

Pension credit member – the ex-spouse of a member in whose favour a Pension Sharing Order has been made by a court as part of a divorce settlement. A pension credit member is a member in their own right but they cannot transfer their pension credit out of the scheme or enhance it by transferring benefits in or purchasing added years.

Pension debit member – the scheme member who has been ordered to give up part or all of their pension benefits as part of a divorce settlement.

Pension lump sum – a one-off lump sum (normally tax-free) equal to three times the annual pension awarded. The pension lump sum is paid in addition to the pension when the pension first comes into payment.

Pensionable earnings – This includes any X Factor applicable but excludes allowances, bounties, bonuses, financial retention incentives, loan service pay and specialist pay. When calculating pensionable earnings any amount given up by way of salary sacrifice (e.g. for childcare vouchers) should be restored.

Pensioner member – this is a person who has built up a pension in a pension scheme, and these benefits are in payment.

Preserved benefits – a pension which is kept for a member leaving the scheme (for AFPS members, after a minimum of two years’ qualifying service) but before becoming eligible to receive a pension immediately. There is no minimum qualifying period for members of RFPS 05 to be eligible for pensions but they will need at least two years’ qualifying service to qualify for dependants’ benefits to be paid.

Preserved pension – see preserved benefits.

Previous service – means any period of service as a member of the armed forces which terminated before current service began.

Qualifying service – this is service for which an individual is paid, pension benefits transferred in to the scheme, service aggregated from AFPS 75 and any period of service with NATO/UN or similar collaborative arrangement in respect of which the member has repaid both elements of his severance payment (and the project has provided any necessary top-up) to buy back the service he missed whilst on secondment.

Reckonable service – this is paid Service on or after 6 April 2005 which is used to calculate the amount of a Scheme member’s pension. This starts from the first day of full paid Service in the Armed Forces, but may not exceed 40 years. However, the value of any pension benefits transferred in from another scheme increases the Service which is used to calculate the value of the pension as does a credit resulting from the purchase of Added Years. For those who transferred to AFPS 05 as a result

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of the Offer to Transfer, their Service under AFPS 75 will count towards reckonable Service except if the AFPS 75 pension is already in payment (even if it is being abated). Certain absences are not reckonable for pension purposes, such as a period of detention, unauthorised absence or unpaid leave.

Redundancy – Redundancy terms are authorised by HM Treasury. When Ministers give approval for a programme that has the aim of permanently reducing the number of people employed in the Regular Armed Forces. Retirement terms are always compulsory even though many of the selected persons may volunteer to leave on these terms.

Redundancy Reckonable Service – this is paid service given over age 18 which counts towards the award of a Special Capital Payment under the terms of the Armed Forces Redundancy Scheme 2010 (AFRS 2010). Includes periods on Ordinary Maternity Leave, Paid Additional Maternity Leave, Ordinary Adoption Leave, Ordinary Paternity Leave, Paid Additional Paternity Leave (w.e.f 3 April 2011), Secondment to the UN, NATO or other external employing organisations. Also includes periods in receipt of Statutory Maternity Pay and Statutory Adoption Pay.

Relevant service – is paid service on or after 6 April 2005 plus any service transferred from AFPS 75 to AFPS 05 under the Offer To Transfer (OTT). The last period of AFPS 75 preserved service can count as relevant service providing the person has aggregated it for pension purposes. Also includes periods on Ordinary Maternity Leave, Paid Additional Maternity Leave, Ordinary Adoption Leave, Ordinary Paternity Leave, Paid Additional Paternity Leave (w.e.f 3 April 2011), and periods on secondment to the UN, NATO or other external employing organisations. Also includes periods in receipt of Statutory Maternity Pay and Statutory Adoption Pay.

Representative pay – a rate fixed annually under AFPS 75 to give those leaving the Armed Forces at the same rank with the same length of service the same pension no matter what they are actually being paid.

Resettlement Grant – This is a lump sum payable to service personnel who do not qualify for an EDP or ill health benefits but have completed more than 12 years relevant Service.

Same Sex Marriage – Under the provisions of the Marriage (Same Sex Couples) Act 2013 which came into force on 13 March 2014, Same sex spouses will be treated the same to civil partners as benefits will be based on service after 5th April 1988 for those who took the Offer to Transfer or if they are a re-employed AFPS75 member who has chosen to aggregate their AFPS 75 preserved pension with their AFPS 05 pension. Those civil partners and same sex spouses with AFPS 05 service only will be allowed to count service from the first day of full paid service.

Scheme actuary – the Government Actuary’s Department provides actuarial advice to the scheme.

Scheme Pays – The Government has introduced a process called Scheme Pays to assist individuals in meeting part or all of any tax bill arising from exceeding their Pension Annual Allowance (AA). AFPS 05 members who incur an AA tax bill exceeding £2,000 may elect for the tax due to be paid by the AFPS 05. This amount will then be recovered by a reduction in the pension benefits paid on retirement.

Short Commission – includes Short Service Commissions, Short Career Commissions and CTOS Short Commission.

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Special Capital Payment (SCP) – a tax free lump sum paid as compensation under the Armed Forces Redundancy Scheme 2010.

Spouse – a legally married (including separated, but not divorced) marriage partner.

Stakeholder pension – a type of private pension. It is a money purchase arrangement under which contributions are invested to provide a fund at retirement. They do not top up benefit in AFPS 05 or RFPS 05 but are in addition and separate to those provided to the scheme benefits.

S2P – State Second Pension Scheme – this is a part of the State provision of retirement benefits. It is earnings-related and paid on top of the basic State Pension, and from April 2002 replaced the former State Earnings Related Pension Scheme – SERPS. It is available to employees who pay National Insurance contributions. If a pension scheme is contracted out of the S2P (like AFPS 75, AFPS 05 and RFPS 05) this means that the scheme guarantees to ensure that the benefits Scheme members will receive at normal retirement age will equal or exceed what they would have had from the State. As they are contracted out of S2P Scheme members pay a reduced National Insurance Contribution to the State.

Substantial Relationship – To establish whether a relationship is substantial various factors are taken into consideration, such as: children, financial dependence or interdependence, shared commitments such as a mortgage, prime beneficiary of a will, shared accommodation, the length of the relationship and the absence of a legal spouse or civil partner (on either side).

Transfer Value – A payment (called a Cash Equivalent Transfer Value or CETV) reflecting the value of the preserved pension benefits an individual has in that scheme) made from one pension scheme to another to buy benefits in the receiving scheme. This transfer may only be made at the individual’s request, when they change from one pension Scheme to another. A pension in payment cannot be transferred in or out of the Scheme.

Transition Member – This is scheme members who will move across to AFPS 15 on 1 April 2015 and will have pensionable service under AFPS 05 or RFPS 05 before 1st April 2015.

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Chapter 3

MOBILISED PERSONNEL

PENSION ARRANGEMENT OPTIONS ON BEING MOBILISED FOR PERMANENT SERVICE

0301. If an individual is mobilised for permanent service, on arrival at the Mobilisation Centre they will be asked to sign a Declaration of Intent. This allows them to opt for the mobilised service to count towards the RFPS 05, to remain in any occupational or personal pension arrangement or to join the State Second Pension (S2P). Only one option for pension cover is permitted during the period of permanent service. The choice will depend on their status and what pension arrangements they already have.

0302. Those mobilised under Part 4, 5 or 6 of the Reserve Forces Act 1996 (RFA 96) or corresponding provisions of the Reserve Forces Act 1980 (RFA 80) could opt for the following:

(a) Current members of the RFPS 05 will build up benefits under the RFPS 05. Members are not offered a fresh choice, but they can opt out at any time.

(b) Those with no former Reserve service, and who are not members of an occupational or personal pension scheme will build up benefits under the RFPS 05 unless they choose to enter into personal pension arrangements or to join S2P.

(c) Those who have former Reserve service and earned preserved pensions or have a pension in payment under the RFPS 05. For those who opt to earn further benefits under the RFPS 05:

(1) Service pensioners already in receipt of an RFPS 05 pension. On demobilisation, previous service will be added to with the mobilised service and the value of their pension will be adjusted.

(2) Service personnel who are eligible to receive a preserved RFPS 05 pension. On demobilisation the value of the preserved pension will be adjusted to take account of the mobilised service.

(d) Reservists who are in civilian occupational or personal pension arrangements, may choose to continue to contribute towards their occupational or personal pension scheme. MOD will contribute the employer’s element of the occupational pension scheme but the individual must continue to pay their employee contributions. Individuals will need to provide details of their civilian employment pension scheme to enable the necessary payments to be made.

(e) Personnel with preserved benefits under AFPS 75 will join RFPS 05 but can transfer the preserved award from AFPS 75 if they wish. However, individuals in this position will need to think carefully about the

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implications of transferring into RFPS 05 because, although it has improved death-in-service benefits, it also features a preserved pension age of 65.

0303. Those mobilised under Part 7 of RFA 96 or corresponding provision of RFA 80 could opt for their last arrangements described in (d) above or

(a) Personnel who have an Immediate Pension from AFPS 75 can choose to stay in their occupational or personal pension scheme, to join AFPS 05 or rejoin AFPS 75.

(b) Join AFPS 05.

(c) Join S2P.

If they choose to continue to contribute to their occupational or personal pension scheme, they should read paragraph 0302(d) above. Whatever the choice, their pension remains in payment during their mobilised service.

(d) Personnel with preserved benefits under AFPS 75 will join AFPS 05 but can aggregate the preserved award from AFPS 75 if they wish. However, individuals in this position will need to think carefully about the implications of aggregation into AFPS 05. AFPS 05 has improved death-in-service and spouse’s, civil partner’s and eligible partner’s benefits but it also features a preserved pension age of 65.

EFFECT OF MOBILISATION ON IMMEDIATE PENSION (IP), EARLY DEPARTURE PAYMENTS (EDP) AND RESETTLEMENT GRANTS (RGs)

IP

0304. Those in receipt of an IP from AFPS 75 when mobilised will retain their pension. This applies whatever pension choice the member makes.

EDP

0305. EDP is, in part, compensation for not having a career beyond about age 40, and it does not make sense to compensate on the one hand and re-employ on the other. Therefore, when a member is mobilised, the EDP income will stop but will restart on demobilisation. Loss of EDP income will be taken into account when the pay you receive as a reservist is determined.

0306. When demobilised before the age of 55, EDP income will restart at the same level. If mobilised under Part 7 of RFA 96 or corresponding provision of RFA 80, it will not restart if demobilised after the age of 55; instead, the member will receive a pension, including pension lump sum, which would otherwise be preserved until the age of 65. The additional service will not affect the amount of EDP income but if the member rejoins AFPS 05 the preserved AFPS 05 benefits will be increased to reflect the service.

0307. Whatever provision of RFA 96 or RFA 80 the member is mobilised under, the member will not be required to repay any of the EDP lump sum. This is because mobilisation is not something the member has any choice about.

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RG

0308. The member will not be required to repay any of the RG.

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Chapter 4

FACTOR TABLES

FACTORS FOR ADJUSTING PENSION DEBITS

0401. When a member is allocated with a pension debit an assumption is made as to when the pension debit will come into payment. In general, this is taken as the deferred pension age, unless the member can currently retire at an earlier age with an unreduced pension. If the member eventually draws his pension at a different age to that assumed when the debit was set up, the debit will need to be increased or decreased so that it is appropriate for the age at which it is coming into payment.

0402. There are 13 tables that the Government Actuary’s Department (GAD) have produced. The Pension on Divorce factors are at Annex A as follows:

• Table 1 – Male – CETV Divorce – Retirement in Normal Health • Table 2 – Female – CETV Divorce – Retirement in Normal Health • Table 3 – Male – CETV Divorce – Retirement in ill Health • Table 4 – Female – CETV Divorce – Retirement in ill Health • Table 5 – Adjustment Factor for Pension Debits/Credits – Pension on Retirement

in Normal Health • Table 6 – Adjustment Factor for Pension Debits/Credits – Lump Sum on

Retirement in Normal Health • Table 7 – Adjustment Factor for Pension Debits/Credits – Pension on

Retirement in ill Health• Table 8 – Male – Pension Credit Factors • Table 9 – Female – Pension Credit Factors • Table 10 – Adjustment For Market Conditions – use with All Pensioner

Member on Divorce Factor Tables • Table 11 – Adjustment For Market Conditions (up to age 64) – for Pension

Credit Benefits in Deferred Pension cases only • Table 12 – Adjustment For Market Conditions (up to age 64) – for Pension

Credit Benefits both Deferred Pension and Lump Sum cases only • Table 13 – Adjustment For Market Conditions (ages 64 and above) – for

Pension Credit Benefits

0403. For further detail on pension credit members of AFPS 05 see Part 1, paras 0311 – 0312 and for members of RFPS 05 see Part 3, paras 0311 – 0312.

0404. Where a pension debit member retires in normal health or on redundancy (ages 30 to 65 years 11 months) the following factors should be used:

Pension (factor at age y from Table 5 ÷ factor at age x from Table 5) Pension Lump Sum (factor at age y from Table 6 ÷ factor at age x from Table 6).

0405. Where a pension debit member retires in ill-health (ages 25 to 65 years 11 months) the following factors should be used:

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Pension (factor at age y from Table 7 ÷ factor at age x from Table 7) Pension Lump Sum (factor at age y from Table 6 ÷ factor at age x from Table 6).

EARLY PAYMENT OF PENSIONS WITH AN ACTUARIAL REDUCTION

0406. The factors shown at Annex B are to be applied to benefits under early payment of pensions with actuarial reduction. There are separate factors to be applied to a member’s pension and their lump sum.

0407. For further detail on actuarial reduction for members of AFPS 05 see Part 1, para 0313 and for members of RFPS 05 see Part 3, para 0313.

ALLOCATION FACTORS

0408. A member can choose to allocate part of their pension to a dependant. In return for an immediate reduction in the members’ pension, a nominated dependant can receive an additional pension on the members’ death. Actuarial factors are required to determine the amount of the dependant’s pension for a given amount of members pension given up.

0409. The allocation calculation is subject to maximum constraints. Members may not elect to allocate more than 37.5% of their annual pension (before the option of exchanging lump sum for pension). Also, the members’ post allocation pension must not be less than any guaranteed minimum pension.

0410. Furthermore, under HMRC rules, if the total dependant’s pension (including any amount that has been allocated) is greater than the member’s pension (plus an addition in respect of the lump sum at retirement) in the year before death, then the excess will be treated as an unauthorised payment and taxed at 40%. This only applies for death after age 75.

0411. If any cases arise for allocation to a same sex partner necessary factors will be provided by GAD.

Example of Allocation Calculation

A member elects to allocate 5% of his pension to his wife who is 5 years younger than him. He retires from AFPS 05 at age 65 with entitlement to a pension of £10,000 p.a. and a lump sum of £30,000.

Members’ Pension given up = 10,000 × 5% = £500 p.a. Allocation Factor (Male aged 65, female dependent aged 60) = 3.385 Additional Spouse’s pension = 500 × 3.385 = £1,692 p.a.

Benefits paid to member at retirement:

Member’s pension = 10,000 – 500 = £9,500 p.a.Member’s lump sum = £30,000

Benefits paid to spouse on members’ death:

Spouses pension = 10,000 × 62.5% + 1,692 = £7,942 p.a. (plus increases to date of death).

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0412. Allocation tables are at Annex C.

0413. For further detail on allocation for members of AFPS 05 see Part 1, paras 0332 – 0338 and for members of RFPS 05 see Part 3, paras 0330 – 0336.

INVERSE COMMUTATION FACTORS

0414. An active member or deferred member may opt to exchange the whole or part of his pension lump sum for an increase in the amount of pension payable to:

• the member’s pension only • both member’s and dependants’ benefits

For further detail on inverse commutation for members of AFPS 05 see Part 1, paras 0339 – 0344 and for members of RFPS 05 see Part 3, paras 0337 – 0341.

0415. The amount of additional annual pension per £100 of lump sum given up is shown at Annex D.

0416. Inverse commutation factors for those aged under 55 are calculated by GAD on an individual basis.

ADDED YEARS FACTOR TABLES

0417. Added Years factor tables are at Annex E. Members who leave with a deferred pension would have their added years reduced to allow for the partial period of contributions and then increased by a factor of 1.5 (eg a 50% increase).

0418. For further detail on added years for members of AFPS 05 see Part 1, paras 0501 – 0518. Added years are not normally available to members of RFPS 05.

TRANSFER OUT VALUES – BOTH PUBLIC SECTOR (CLUB) AND NONPUBLIC SECTOR (NON-CLUB) SCHEMES

0419. To enable Veterans UK (GL) to calculate a member’s transfer value GAD produce a table of factors that they then apply to the member’s deferred benefits. These are at Annex G. Included with the transfer value calculation is an Adjustment for Market Conditions (AMC) (Table 19) at Annex F. Tables 20 and 21 are the Non Club (male and female) Transfer Out Factors. The Tables at 22 and 23 are the Club (male and female) Transfer Out Factors.

0420. For further detail on transfer out values for members of AFPS 05 see Part 1, paras 0601 – 0615 and for members of RFPS 05 see Part 3, paras 0601 – 0615.

CLUB TRANSFER IN VALUES

0421. Active members who have accrued pension benefits elsewhere have the option to transfer in the value of other benefits to receive a service credit in AFPS 05. To enable Veterans UK (GL) to calculate a member’s service credit on transfer in, a table of factors has been produced by GAD so that they can apply to the transfer value received.

0422. There are two types of transfer in, a ‘club’ transfer and a ‘non-club’ transfer. A club transfer takes place when the previous arrangement is a member of the public

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sector transfer club and under this transfer the member will receive a service credit of equivalent value to that accrued in the previous scheme, regardless on any change in salary. A non-club transfer takes place if the previous scheme is not a member of the public sector transfer club and the member will receive a lower service credit under these arrangements, because the transfer-in calculation allows for future salary growth, whereas his transfer-out calculation would only have made allowance for future price inflation.

0423. Club transfer-in factors are at Annex H (Tables 24 & 25 – male and female). There are separate Club transfer in factors for Medics (Tables 26 & 27 – male/female). The AMC factors are at Annex I should be used with these factors. For further detail on transfer-in for members of AFPS 05 see Part 1, paras 0616 – 0622 and for members of RFPS 05 see Part 3, paras 0615 – 0620.

NON-CLUB TRANSFER IN VALUES

0424. Non-club transfer-in factors are at Annex J as follows:

• Table 29 – Male – Pension Values • Table 30 – Male – Lump Sum Values • Table 31 – Male – Spouse’s/Partner’s Pension Values • Table 32 – Female – Pension Values • Table 33 – Female – Lump Sum Values • Table 34 – Female – Spouse’s/Partner’s Pension Values • Table 35 – Male Medics Pension/Lump Sum/Spouse’s/Partner’s Pension Values • Table 36 – Female Medics Pension/Lump Sum/Spouse’s/Partner’s Pension

Values

The AMC factors are at Annex I should be used with these factors. The pension, lump sum and spouse’s/partner’s pension factors are split so that they are in different tables. This is to facilitate a double entry table that gives factors based on both a member’s current age and the age at which they joined the scheme. There are separate Non-Club transfer in factors for Medics (Tables 33 & 34 – male/female). For further details on non-club transfer-in for members of AFPS 05 see Part 1, paras 0616 – 0621 and for members of RFPS 05 see Part 3, paras 0615 – 0620.

TRIVIAL COMMUTATION FACTORS

0425. Trivial Commutation Factors are shown at Annex K (Tables 37 and 38).

For further details on trivial commutation for members of AFPS 05 see Part 1, paras 0935 – 0937 and for members of RFPS 05 see Part 3, paras 0935 – 0937.

SCHEME PAYS FACTOR TABLES

0426. Scheme Pays factor tables are at Annex L (Tables 41 to 52). Members who elect Scheme Pays to meet their tax charge from exceeding the Annual Allowance (Chapter 6 refers) will have their pension benefits reduced using actuarial factors. These factors are based on a number of criteria including the age of the individual at the time the tax charge is incurred and an assumed retirement age of 65. If an individual starts to receive their pension benefits earlier than 65, their Scheme Pays reduction will be actuarially reassessed. Spouses and Dependants’ benefits are not affected by a Scheme Pays reduction and benefits will be the same as if the member had not elected to meet the charge in this way.

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Members of AFPS 05 should note that Early Departure Payments (EDP) are unaffected by Scheme Pays. Therefore, for individuals in receipt of EDP, the reduction in pension benefits does not take effect until their AFPS 05 pension comes into payment at age 65.

LIFETIME ALLOWANCE FACTOR TABLES

0427. Lifetime Allowance Factor Tables are at Annex M (Tables 53 and 56). From 06 April 2012 members who exceed their Lifetime Allowance (Chapter 6 refers) will automatically have their annual pension reduced to recover the tax charge. This reduction is based on age related factors relating to the member’s age at their last birthday prior to retirement. Spouses and Dependants’ benefits will be unaffected by this reduction, and will be calculated on the unreduced pension when it comes into payment.

Members holding Fixed, Primary or Enhanced Protection are also affected by this change if any of their benefits are subject to a Lifetime Allowance charge under the rules of their protection.

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Annex A to Chapter 4

TABLE 1 – AFPS 05/RFPS 05 – CETV FOR MALE PENSIONER ON DIVORCE – RETIREMENT IN NORMAL HEALTH

Age last birthday Member’s Accrued P.I. Survivor’s Deduction for Deduction for NI at relevant date Pension of £1 per below age 55 Pension of £1 per GMP of £1 pa Modification of

annum annum £1 pa

16 24.27 7.00 1.28 3.08 4.32 17 24.31 7.20 1.32 3.09 4.44 18 24.34 7.40 1.36 3.10 4.56 19 24.38 7.61 1.40 3.11 4.69 20 24.41 7.82 1.44 3.11 4.81 21 24.43 8.04 1.49 3.12 4.94 22 24.46 8.27 1.53 3.13 5.08 23 24.48 8.50 1.58 3.14 5.22 24 24.49 8.74 1.63 3.15 5.36 25 24.50 8.98 1.67 3.16 5.50 26 24.51 9.24 1.72 3.17 5.65 27 24.51 9.50 1.77 3.18 5.80 28 24.51 9.77 1.82 3.19 5.96 29 24.51 10.04 1.88 3.20 6.12 30 24.49 10.32 1.93 3.21 6.29 31 24.47 10.62 1.98 3.22 6.46 32 24.45 10.92 2.04 3.23 6.64 33 24.42 11.23 2.09 3.24 6.82 34 24.38 11.55 2.15 3.25 7.00 35 24.34 11.88 2.20 3.26 7.19 36 24.28 12.22 2.26 3.27 7.39 37 24.22 12.57 2.31 3.28 7.59 38 24.15 12.93 2.37 3.29 7.80 39 24.07 13.30 2.42 3.30 8.02 40 23.97 13.68 2.48 3.31 8.24 41 23.87 14.08 2.54 3.32 8.47 42 23.75 14.49 2.60 3.33 8.70 43 23.62 14.90 2.66 3.35 8.94 44 23.47 15.34 2.72 3.36 9.19 45 23.31 15.78 2.79 3.37 9.45 46 23.13 16.24 2.85 3.38 9.71 47 22.93 16.71 2.92 3.39 9.98 48 22.71 17.20 2.99 3.41 10.26 49 22.48 17.70 3.06 3.42 10.55 50 22.22 18.22 3.13 3.43 10.84 51 21.93 18.76 3.20 3.44 11.15 52 21.63 19.32 3.27 3.46 11.46 53 21.30 19.89 3.34 3.47 11.79 54 20.95 20.49 3.40 3.49 12.13 55 20.57 3.47 3.50 12.48 56 20.18 3.53 3.52 12.84 57 19.79 3.60 3.54 13.22 58 19.38 3.65 3.56 13.62 59 18.97 3.71 3.58 14.03 60 18.56 3.76 3.60 14.46 61 18.14 3.81 3.63 14.92 62 17.71 3.85 3.65 15.39 63 17.27 3.89 3.68 15.89 64 16.83 3.92 3.79 16.42 65 16.37 3.96 3.80 66 15.90 3.99 3.63 67 15.43 4.02 3.45 68 14.94 4.04 3.28 69 14.44 4.06 3.10 70 13.94 4.06 2.93 71 13.45 4.06 2.77 72 12.95 4.04 2.60 73 12.45 4.01 2.44 74 11.95 3.96 2.28 75 11.45 3.91 2.13 76 10.95 3.84 1.98 77 10.44 3.77 1.83 78 9.93 3.68 1.68 79 9.42 3.58 1.54 80 8.90 3.46 1.40 81 8.39 3.32 1.27 82 7.89 3.17 1.14 83 7.40 2.98 1.02 84 6.93 2.78 0.91 85 6.49 2.56 0.80 86 6.07 2.33 0.70 87 5.67 2.10 0.62 88 5.30 1.87 0.54 89 4.96 1.64 0.47 90 4.64 1.42 0.41 91 4.35 1.22 0.36 92 4.08 1.03 0.31 93 3.82 0.85 0.27 94 3.58 0.69 0.23 95 3.35 0.55 0.20 96 3.11 0.43 0.17 97 2.89 0.33 0.14 98 2.67 0.24 0.12 99 2.47 0.18 0.10

100 2.29 0.12 0.09

Note: 1. When calculating the deduction for GMP, the factor given should be applied to the sum of the GMP amount in respect of service up to 5 April 1988 and 15% of the GMP amount in respect of service after that date.

4-4A-1 SOURCE: GAD Series 301 14/12/11

JSP 764/AMDT 6

TABLE 2 – AFPS 05/RFPS 05 – CETV FOR FEMALE PENSIONER ON DIVORCE – RETIREMENT IN NORMAL HEALTH

Age last birthday Member’s Accrued P.I. Survivor’s Deduction for Deduction for NI at relevant date Pension of £1 per below age 55 Pension of £1 per GMP of £1 pa Modification of

annum annum £1 pa

16 24.58 7.28 0.66 2.58 4.59 17 24.62 7.49 0.68 2.59 4.72 18 24.67 7.70 0.70 2.60 4.84 19 24.71 7.92 0.72 2.61 4.98 20 24.75 8.14 0.74 2.61 5.11 21 24.79 8.37 0.76 2.62 5.25 22 24.82 8.61 0.78 2.63 5.40 23 24.85 8.85 0.81 2.64 5.54 24 24.88 9.10 0.83 2.64 5.70 25 24.91 9.36 0.85 2.65 5.85 26 24.92 9.62 0.88 2.66 6.01 27 24.94 9.89 0.90 2.67 6.18 28 24.95 10.17 0.93 2.67 6.35 29 24.96 10.46 0.95 2.68 6.52 30 24.96 10.76 0.98 2.69 6.70 31 24.95 11.06 1.01 2.70 6.88 32 24.94 11.38 1.03 2.70 7.07 33 24.92 11.70 1.06 2.71 7.26 34 24.89 12.04 1.09 2.72 7.46 35 24.86 12.38 1.11 2.73 7.67 36 24.82 12.73 1.14 2.74 7.88 37 24.77 13.09 1.17 2.74 8.10 38 24.71 13.47 1.19 2.75 8.32 39 24.64 13.86 1.22 2.76 8.55 40 24.56 14.25 1.24 2.77 8.79 41 24.46 14.66 1.27 2.78 9.03 42 24.36 15.09 1.30 2.79 9.29 43 24.24 15.52 1.32 2.79 9.54 44 24.11 15.97 1.35 2.80 9.81 45 23.97 16.44 1.37 2.81 10.09 46 23.81 16.92 1.40 2.82 10.37 47 23.63 17.41 1.42 2.83 10.66 48 23.43 17.92 1.44 2.84 10.96 49 23.22 18.45 1.46 2.85 11.27 50 22.99 18.99 1.49 2.86 11.59 51 22.73 19.56 1.50 2.87 11.92 52 22.46 20.15 1.52 2.88 12.27 53 22.16 20.75 1.54 2.90 12.62 54 21.84 21.38 1.55 2.91 12.99 55 21.50 1.56 2.92 13.37 56 21.14 1.57 2.94 13.77 57 20.78 1.58 2.95 14.18 58 20.41 1.58 2.97 14.61 59 20.03 1.58 3.05 15.05 60 19.64 1.58 3.16 15.52 61 19.24 1.58 3.25 16.00 62 18.83 1.58 3.35 16.49 63 18.41 1.58 3.44 17.01 64 17.98 1.57 3.54 17.55 65 17.54 1.56 3.51 66 17.09 1.54 3.34 67 16.63 1.53 3.18 68 16.16 1.51 3.01 69 15.68 1.48 2.85 70 15.19 1.46 2.68 71 14.70 1.42 2.53 72 14.20 1.39 2.37 73 13.69 1.34 2.22 74 13.18 1.29 2.07 75 12.67 1.23 1.93 76 12.15 1.16 1.79 77 11.62 1.08 1.65 78 11.09 1.00 1.52 79 10.55 0.92 1.39 80 10.00 0.83 1.26 81 9.46 0.74 1.14 82 8.92 0.65 1.03 83 8.39 0.57 0.92 84 7.89 0.49 0.82 85 7.40 0.41 0.73 86 6.94 0.34 0.65 87 6.50 0.28 0.58 88 6.09 0.23 0.51 89 5.69 0.18 0.46 90 5.32 0.14 0.40 91 4.97 0.10 0.35 92 4.63 0.07 0.31 93 4.31 0.05 0.27 94 4.01 0.03 0.24 95 3.72 0.02 0.21 96 3.44 0.01 0.18 97 3.18 0.01 0.16 98 2.94 0.00 0.13 99 2.72 0.00 0.12

100 2.52 0.00 0.10



JSP 764/AMDT 6

TABLE 3 – AFPS 05/RFPS 05 – CETV FOR MALE PENSIONER MEMBER ON DIVORCE – RETIREMENT IN ILL HEALTH

Age last birthday at Gross Pension of £1 Surviving Partner’s Deduction for GMP Deduction for NI relevant date per annum Pension of £1 per of £1 pa Modification of £1 pa

annum

16 29.15 1.80 2.64 3.74 17 28.99 1.86 2.65 3.84 18 28.83 1.92 2.66 3.94 19 28.67 1.98 2.66 4.04 20 28.50 2.04 2.67 4.15 21 28.33 2.10 2.67 4.26 22 28.15 2.16 2.68 4.37 23 27.97 2.23 2.69 4.48 24 27.78 2.29 2.69 4.60 25 27.59 2.36 2.70 4.72 26 27.39 2.43 2.71 4.85 27 27.19 2.49 2.71 4.98 28 26.98 2.56 2.72 5.11 29 26.76 2.64 2.72 5.24 30 26.55 2.71 2.73 5.38 31 26.32 2.78 2.74 5.53 32 26.09 2.85 2.75 5.67 33 25.85 2.93 2.75 5.82 34 25.61 3.00 2.76 5.98 35 25.36 3.08 2.77 6.14 36 25.10 3.16 2.77 6.30 37 24.83 3.24 2.78 6.47 38 24.56 3.32 2.79 6.65 39 24.27 3.41 2.80 6.82 40 23.98 3.49 2.80 7.01 41 23.68 3.58 2.81 7.20 42 23.37 3.67 2.82 7.39 43 23.06 3.76 2.83 7.59 44 22.73 3.86 2.84 7.79 45 22.39 3.96 2.84 8.01 46 22.04 4.05 2.85 8.22 47 21.69 4.15 2.86 8.45 48 21.32 4.25 2.87 8.68 49 20.95 4.35 2.88 8.92 50 20.57 4.44 2.89 9.17 51 20.18 4.54 2.90 9.43 52 19.79 4.64 2.92 9.70 53 19.38 4.73 2.93 9.98 54 18.97 4.82 2.94 10.27 55 18.56 4.91 2.96 10.57 56 18.14 4.99 2.98 10.90 57 17.71 5.06 3.00 11.23 58 17.27 5.14 3.02 11.59 59 16.83 5.21 3.04 11.96 60 16.37 5.28 3.06 12.34 61 15.90 5.35 3.09 12.75 62 15.43 5.42 3.12 13.17 63 14.94 5.49 3.15 13.62 64 14.44 5.55 3.25 14.09 65 13.94 5.60 3.25 66 13.45 5.64 3.09 67 12.95 5.67 2.92 68 12.45 5.68 2.76 69 11.95 5.68 2.60 70 11.45 5.67 2.44 71 10.95 5.64 2.29 72 10.44 5.60 2.13 73 9.93 5.55 1.98 74 9.42 5.49 1.84 75 8.90 5.42 1.69 76 8.39 5.33 1.55 77 7.89 5.22 1.42 78 7.40 5.08 1.29 79 6.93 4.92 1.17 80 6.49 4.72 1.05 81 6.07 4.49 0.95 82 5.67 4.23 0.84 83 5.30 3.94 0.75 84 4.96 3.64 0.66 85 4.64 3.31 0.58 86 4.35 2.98 0.50 87 4.08 2.66 0.44 88 3.82 2.34 0.38 89 3.58 2.04 0.33 90 3.35 1.76 0.28 91 3.11 1.50 0.24 92 2.89 1.27 0.20 93 2.67 1.05 0.16 94 2.47 0.86 0.14 95 2.29 0.69 0.11 96 2.12 0.54 0.09 97 1.97 0.41 0.08 98 1.83 0.30 0.06 99 1.71 0.21 0.05100 1.61 0.15 0.05



JSP 764/AMDT 6

TABLE 4 – AFPS 05/RFPS 05 – CETV FOR FEMALE PENSIONER MEMBER ON DIVORCE – RETIREMENT IN ILL HEALTH

Age last birthday at Gross Pension of £1 Surviving Partner’s Deduction for GMP Deduction for NI relevant date per annum Pension of £1 per of £1 pa Modification of £1 pa

annum

16 29.52 0.98 2.05 4.03 17 29.37 1.01 2.06 4.14 18 29.22 1.04 2.06 4.25 19 29.07 1.07 2.06 4.37 20 28.91 1.10 2.07 4.48 21 28.75 1.14 2.07 4.60 22 28.59 1.17 2.08 4.72 23 28.42 1.20 2.08 4.85 24 28.24 1.24 2.08 4.98 25 28.06 1.27 2.09 5.11 26 27.87 1.31 2.09 5.25 27 27.68 1.35 2.09 5.39 28 27.49 1.38 2.10 5.54 29 27.28 1.42 2.10 5.68 30 27.07 1.46 2.11 5.84 31 26.86 1.50 2.11 5.99 32 26.64 1.54 2.11 6.15 33 26.41 1.57 2.12 6.32 34 26.18 1.61 2.12 6.49 35 25.94 1.65 2.12 6.67 36 25.69 1.69 2.13 6.85 37 25.44 1.73 2.13 7.03 38 25.18 1.77 2.14 7.22 39 24.92 1.81 2.14 7.42 40 24.64 1.85 2.15 7.62 41 24.36 1.89 2.15 7.83 42 24.07 1.93 2.16 8.04 43 23.78 1.97 2.16 8.26 44 23.47 2.01 2.17 8.49 45 23.16 2.04 2.17 8.73 46 22.84 2.08 2.18 8.97 47 22.52 2.12 2.18 9.22 48 22.18 2.15 2.19 9.48 49 21.84 2.18 2.20 9.75 50 21.50 2.21 2.20 10.03 51 21.14 2.24 2.21 10.32 52 20.78 2.27 2.22 10.62 53 20.41 2.29 2.23 10.93 54 20.03 2.31 2.24 11.25 55 19.64 2.33 2.25 11.58 56 19.24 2.35 2.26 11.93 57 18.83 2.37 2.27 12.29 58 18.41 2.39 2.28 12.67 59 17.98 2.40 2.34 13.06 60 17.54 2.42 2.43 13.47 61 17.09 2.43 2.50 13.89 62 16.63 2.44 2.57 14.33 63 16.16 2.44 2.65 14.80 64 15.68 2.44 2.72 15.29 65 15.19 2.43 2.68 66 14.70 2.41 2.53 67 14.20 2.39 2.37 68 13.69 2.36 2.22 69 13.18 2.33 2.07 70 12.67 2.28 1.93 71 12.15 2.23 1.79 72 11.62 2.18 1.65 73 11.09 2.11 1.52 74 10.55 2.03 1.39 75 10.00 1.94 1.26 76 9.46 1.83 1.14 77 8.92 1.72 1.03 78 8.39 1.58 0.92 79 7.89 1.44 0.82 80 7.40 1.29 0.73 81 6.94 1.14 0.65 82 6.50 0.99 0.58 83 6.09 0.85 0.51 84 5.69 0.72 0.46 85 5.32 0.60 0.40 86 4.97 0.50 0.35 87 4.63 0.40 0.31 88 4.31 0.32 0.27 89 4.01 0.25 0.24 90 3.72 0.19 0.21 91 3.44 0.14 0.18 92 3.18 0.10 0.16 93 2.94 0.07 0.13 94 2.72 0.05 0.12 95 2.52 0.03 0.10 96 2.34 0.02 0.09 97 2.17 0.01 0.07 98 2.01 0.01 0.06 99 1.88 0.00 0.06100 1.77 0.00 0.05



JSP 764/AMDT 6

TA

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Age

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49

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60

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62

63

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0 .5

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JSP 764/AMDT 6

TA

BL

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ths

0 .4

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58

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85

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14

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.613

.6

31

.649

.6

68

.688

3

.421

.4

34

.447

.4

60

.473

.4

87

.502

.5

16

.532

.5

47

.563

.5

80

.597

.6

14

.632

.6

51

.670

.6

90

4 .4

23

.435

.4

48

.461

.4

75

.489

.5

03

.518

.5

33

.549

.5

65

.581

.5

98

.616

.6

34

.652

.6

72

.691

5

.424

.4

36

.449

.4

62

.476

.4

90

.504

.5

19

.534

.5

50

.566

.5

83

.600

.6

17

.635

.6

54

.673

.6

93

6 .4

25

.437

.4

50

.463

.4

77

.491

.5

05

.520

.5

35

.551

.5

67

.584

.6

01

.619

.6

37

.656

.6

75

.695

7

.426

.4

38

.451

.4

64

.478

.4

92

.507

.5

21

.537

.5

53

.569

.5

85

.603

.6

20

.638

.6

57

.677

.6

96

8 .4

27

.439

.4

52

.466

.4

79

.493

.5

08

.523

.5

38

.554

.5

70

.587

.6

04

.622

.6

40

.659

.6

78

.698

9

.428

.4

40

.453

.4

67

.480

.4

95

.509

.5

24

.539

.5

55

.571

.5

88

.605

.6

23

.642

.6

60

.680

.7

00

10

.429

.4

41

.454

.4

68

.482

.4

96

.510

.5

25

.541

.5

56

.573

.5

90

.607

.6

25

.643

.6

62

.681

.7

02

11

.430

.4

42

.455

.4

69

.483

.4

97

.511

.5

26

.542

.5

58

.574

.5

91

.608

.6

26

.645

.6

64

.683

.7

03

Age

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

mon

ths

0 .7

05

.726

.7

47

.769

.7

92

.815

.8

40

.864

.8

90

.917

.9

44

.972

1.

000

1.03

1 1.

062

1.09

5 1.

128

1.16

2 1

.707

.7

27

.749

.7

71

.794

.8

17

.842

.8

67

.892

.9

19

.946

.9

75

1.00

4 1.

034

1.06

5 1.

097

1.13

1 1.

165

2 .7

08

.729

.7

51

.773

.7

96

.819

.8

44

.869

.8

95

.921

.9

49

.977

1.

006

1.03

7 1.

068

1.10

0 1.

134

1.16

8 3

.710

.7

31

.753

.7

75

.798

.8

21

.846

.8

71

.897

.9

23

.951

.9

79

1.00

9 1.

039

1.07

0 1.

103

1.13

6 1.

171

4 .7

12

.733

.7

54

.777

.8

00

.823

.8

48

.873

.8

99

.926

.9

53

.982

1.

011

1.04

2 1.

073

1.10

6 1.

139

1.17

4 5

.714

.7

35

.756

.7

79

.802

.8

25

.850

.8

75

.901

.9

28

.956

.9

84

1.01

4 1.

044

1.07

6 1.

108

1.14

2 1.

177

6 .7

15

.736

.7

58

.781

.8

04

.827

.8

52

.877

.9

03

.930

.9

58

.987

1.

016

1.04

7 1.

078

1.11

1 1.

145

1.18

0 7

.717

.7

38

.760

.7

82

.806

.8

29

.854

.8

79

.906

.9

33

.960

.9

89

1.01

9 1.

049

1.08

1 1.

114

1.14

8 1.

183

8 .7

19

.740

.7

62

.784

.8

08

.831

.8

56

.882

.9

08

.935

.9

63

.992

1.

021

1.05

2 1.

084

1.11

7 1.

151

1.18

6 9

.720

.7

42

.764

.7

86

.810

.8

33

.858

.8

84

.910

.9

37

.965

.9

94

1.02

4 1.

055

1.08

7 1.

120

1.15

4 1.

189

10

.722

.7

44

.766

.7

88

.811

.8

36

.860

.8

86

.912

.9

39

.967

.9

96

1.02

6 1.

057

1.08

9 1.

122

1.15

7 1.

192

11

.724

.7

45

.767

.7

90

.813

.8

38

.862

.8

88

.914

.9

42

.970

.9

99

1.02

9 1.

060

1.09

2 1.

125

1.15

9 1.

195

Not

e:

A d

ebit

or

cred

it d

ue a

t ag

e x

whi

ch is

ded

ucte

d or

pai

d fr

om a

ge y

sho

uld

be m

ulti

plie

d by

(Fa

ctor

for

age

y)/

(Fac

tor

for

age

x)

The

se f

acto

rs s

houl

d n

ot b

e us

ed w

ith

othe

r ea

rly

reti

rem

ent

case

s


JSP 764/AMDT 6

TA

BL

E 7

– A

FP

S 0

5/R

FP

S 0

5 –

AD

JU

ST

ME

NT

FA

CT

OR

S F

OR

PE

NS

ION

DE

BIT

S/C

RE

DIT

S –

PE

NS

ION

ON

RE

TIR

EM

EN

T I

N I

LL

HE

AL

TH

Age

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

mon

ths

0 .1

92

.199

.2

06

.213

.2

20

.228

.2

37

.245

.2

54

.264

.2

73

.284

.2

94

.306

.3

17

1 .1

92

.199

.2

06

.213

.2

21

.229

.2

37

.246

.2

55

.264

.2

74

.285

.2

95

.307

.3

18

2 .1

93

.200

.2

07

.214

.2

22

.230

.2

38

.247

.2

56

.265

.2

75

.285

.2

96

.308

.3

19

3 .1

93

.200

.2

07

.215

.2

22

.230

.2

39

.247

.2

57

.266

.2

76

.286

.2

97

.308

.3

20

4 .1

94

.201

.2

08

.215

.2

23

.231

.2

39

.248

.2

57

.267

.2

77

.287

.2

98

.309

.3

21

5 .1

95

.201

.2

09

.216

.2

24

.232

.2

40

.249

.2

58

.268

.2

78

.288

.2

99

.310

.3

22

6 .1

95

.202

.2

09

.217

.2

24

.232

.2

41

.250

.2

59

.269

.2

79

.289

.3

00

.311

.3

23

7 .1

96

.203

.2

10

.217

.2

25

.233

.2

42

.250

.2

60

.269

.2

79

.290

.3

01

.312

.3

24

8 .1

96

.203

.2

10

.218

.2

26

.234

.2

42

.251

.2

60

.270

.2

80

.291

.3

02

.313

.3

25

9 .1

97

.204

.2

11

.219

.2

26

.235

.2

43

.252

.2

61

.271

.2

81

.292

.3

03

.314

.3

26

10

.197

.2

04

.212

.2

19

.227

.2

35

.244

.2

53

.262

.2

72

.282

.2

93

.304

.3

15

.328

11

.1

98

.205

.2

12

.220

.2

28

.236

.2

45

.253

.2

63

.273

.2

83

.293

.3

05

.316

.3

29

Age

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

mon

ths

0 .3

30

.342

.3

56

.370

.3

85

.401

.4

17

.434

.4

53

.472

.4

92

.514

.5

36

.560

.5

86

1 .3

31

.344

.3

57

.371

.3

86

.402

.4

19

.436

.4

54

.474

.4

94

.516

.5

38

.562

.5

88

2 .3

32

.345

.3

58

.373

.3

88

.403

.4

20

.437

.4

56

.475

.4

96

.517

.5

40

.565

.5

90

3 .3

33

.346

.3

59

.374

.3

89

.405

.4

21

.439

.4

57

.477

.4

98

.519

.5

42

.567

.5

92

4 .3

34

.347

.3

61

.375

.3

90

.406

.4

23

.441

.4

59

.479

.4

99

.521

.5

44

.569

.5

95

5 .3

35

.348

.3

62

.376

.3

92

.407

.4

24

.442

.4

61

.480

.5

01

.523

.5

46

.571

.5

97

6 .3

36

.349

.3

63

.378

.3

93

.409

.4

26

.444

.4

62

.482

.5

03

.525

.5

48

.573

.5

99

7 .3

37

.350

.3

64

.379

.3

94

.410

.4

27

.445

.4

64

.484

.5

05

.527

.5

50

.575

.6

01

8 .3

38

.351

.3

65

.380

.3

95

.412

.4

29

.447

.4

65

.485

.5

07

.529

.5

52

.577

.6

04

9 .3

39

.353

.3

67

.381

.3

97

.413

.4

30

.448

.4

67

.487

.5

08

.531

.5

54

.579

.6

06

10

.340

.3

54

.368

.3

83

.398

.4

14

.432

.4

50

.469

.4

89

.510

.5

33

.556

.5

81

.608

11

.3

41

.355

.3

69

.384

.3

99

.416

.4

33

.451

.4

70

.491

.5

12

.534

.5

58

.584

.6

10

Age

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

mon

ths

0 .6

13

.641

.6

72

.704

.7

39

.775

.8

15

.857

.9

02

.950

1.

000

1.05

8 1.

118

1.18

4 1.

255

1.33

3 1

.615

.6

44

.674

.7

07

.742

.7

79

.818

.8

61

.906

.9

55

1.00

7 1.

063

1.12

4 1.

190

1.26

1 1.

340

2 .6

17

.646

.6

77

.710

.7

45

.782

.8

22

.864

.9

10

.959

1.

012

1.06

8 1.

129

1.19

6 1.

268

1.34

7 3

.620

.6

49

.680

.7

13

.748

.7

85

.825

.8

68

.914

.9

63

1.01

6 1.

073

1.13

5 1.

202

1.27

4 1.

354

4 .6

22

.651

.6

82

.716

.7

51

.788

.8

29

.872

.9

18

.968

1.

021

1.07

8 1.

140

1.20

7 1.

281

1.36

1 5

.625

.6

54

.685

.7

18

.754

.7

92

.832

.8

76

.922

.9

72

1.02

6 1.

083

1.14

6 1.

213

1.28

7 1.

368

6 .6

27

.656

.6

88

.721

.7

57

.795

.8

36

.879

.9

26

.976

1.

030

1.08

8 1.

151

1.21

9 1.

294

1.37

5 7

.629

.6

59

.690

.7

24

.760

.7

98

.839

.8

83

.930

.9

81

1.03

5 1.

093

1.15

6 1.

225

1.30

0 1.

382

8 .6

32

.661

.6

93

.727

.7

63

.802

.8

43

.887

.9

34

.985

1.

039

1.09

8 1.

162

1.23

1 1.

307

1.38

9 9

.634

.6

64

.696

.7

30

.766

.8

05

.846

.8

91

.938

.9

89

1.04

4 1.

103

1.16

7 1.

237

1.31

3 1.

397

10

.636

.6

67

.699

.7

33

.769

.8

08

.850

.8

94

.942

.9

94

1.04

9 1.

108

1.17

3 1.

243

1.32

0 1.

404

11

.639

.6

69

.701

.7

36

.772

.8

11

.853

.8

98

.946

.9

98

1.05

3 1.

113

1.17

8 1.

249

1.32

6 1.

411

Not

e:

A d

ebit

or

cred

it d

ue a

t ag

e x

whi

ch is

ded

ucte

d or

pai

d fr

om a

ge y

sho

uld

be m

ulti

plie

d by

(Fa

ctor

for

age

y)/

(Fac

tor

for

age

x)

The

se f

acto

rs s

houl

d n

ot b

e us

ed w

ith

othe

r ea

rly

reti

rem

ent

case

s


JSP 764/AMDT 6

TA

BL

E 8

– A

DJ

US

TM

EN

T F

AC

TO

R F

OR

PE

NS

ION

DE

BIT

S//C

RE

DIT

– L

UM

P S

UM

ON

RE

TIR

EM

NT

IN

IL

L H

EA

LT

H

Age

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

mon

ths

0 .3

12

.322

.3

31

.341

.3

51

.362

.3

72

.383

.3

95

.406

.4

18

.431

.4

43

.457

.4

70

1 .3

13

.322

.3

32

.342

.3

52

.362

.3

73

.384

.3

96

.407

.4

19

.432

.4

45

.458

.4

71

2 .3

14

.323

.3

33

.343

.3

53

.363

.3

74

.385

.3

97

.408

.4

20

.433

.4

46

.459

.4

72

3 .3

15

.324

.3

34

.344

.3

54

.364

.3

75

.386

.3

98

.409

.4

21

.434

.4

47

.460

.4

73

4 .3

15

.325

.3

34

.344

.3

55

.365

.3

76

.387

.3

99

.410

.4

23

.435

.4

48

.461

.4

75

5 .3

16

.326

.3

35

.345

.3

55

.366

.3

77

.388

.4

00

.411

.4

24

.436

.4

49

.462

.4

76

6 .3

17

.326

.3

36

.346

.3

56

.367

.3

78

.389

.4

01

.412

.4

25

.437

.4

50

.463

.4

77

7 .3

18

.327

.3

37

.347

.3

57

.368

.3

79

.390

.4

02

.413

.4

26

.438

.4

51

.464

.4

78

8 .3

19

.328

.3

38

.348

.3

58

.369

.3

80

.391

.4

02

.414

.4

27

.439

.4

52

.466

.4

79

9 .3

19

.329

.3

39

.349

.3

59

.370

.3

81

.392

.4

03

.415

.4

28

.440

.4

53

.467

.4

80

10

.320

.3

30

.339

.3

49

.360

.3

71

.381

.3

93

.404

.4

16

.429

.4

41

.454

.4

68

.482

11

.3

21

.330

.3

40

.350

.3

61

.371

.3

82

.394

.4

05

.417

.4

30

.442

.4

55

.469

.4

83

Age

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

mon

ths

0 .4

84

.498

.5

13

.528

.5

43

.559

.5

76

.592

.6

10

.628

.6

46

.665

.6

85

.705

.7

26

1 .4

85

.499

.5

14

.529

.5

45

.561

.5

77

.594

.6

11

.629

.6

48

.667

.6

86

.707

.7

27

2 .4

86

.501

.5

15

.530

.5

46

.562

.5

78

.595

.6

13

.631

.6

49

.668

.6

88

.708

.7

29

3 .4

87

.502

.5

16

.532

.5

47

.563

.5

80

.597

.6

14

.632

.6

51

.670

.6

90

.710

.7

31

4 .4

89

.503

.5

18

.533

.5

49

.565

.5

81

.598

.6

16

.634

.6

52

.672

.6

91

.712

.7

33

5 .4

90

.504

.5

19

.534

.5

50

.566

.5

83

.600

.6

17

.635

.6

54

.673

.6

93

.714

.7

35

6 .4

91

.505

.5

20

.535

.5

51

.567

.5

84

.601

.6

19

.637

.6

56

.675

.6

95

.715

.7

36

7 .4

92

.507

.5

21

.537

.5

53

.569

.5

85

.603

.6

20

.638

.6

57

.677

.6

96

.717

.7

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JSP 764/AMDT 6

TABLE 9 – AFPS 05/RFPS 05 – PENSION CREDIT FACTORS FOR MALES

Age last Gross Pension Lump Sum Age last Gross Pension Lump Sum birthday at of £1 per of £1 birthday at of £1 per of £1

relevant date annum relevant date annum

16 4.32 0.25 65 16.37 1.00 17 4.44 0.25 66 15.90 1.00 18 4.56 0.26 67 15.43 1.00 19 4.69 0.27 68 14.94 1.00 20 4.81 0.28 69 14.44 1.00 21 4.94 0.28 70 13.94 1.00 22 5.08 0.29 71 13.45 1.00 23 5.22 0.30 72 12.95 1.00 24 5.36 0.31 73 12.45 1.00 25 5.50 0.32 74 11.95 1.00 26 5.65 0.33 75 11.45 1.00 27 5.80 0.34 76 10.95 1.00 28 5.96 0.35 77 10.44 1.00 29 6.12 0.36 78 9.93 1.00 30 6.29 0.37 79 9.42 1.00 31 6.46 0.38 80 8.90 1.00 32 6.64 0.39 81 8.39 1.00 33 6.82 0.40 82 7.89 1.00 34 7.00 0.41 83 7.40 1.00 35 7.19 0.43 84 6.93 1.00 36 7.39 0.44 85 6.49 1.00 37 7.59 0.45 86 6.07 1.00 38 7.80 0.47 87 5.67 1.00 39 8.02 0.48 88 5.30 1.00 40 8.24 0.49 89 4.96 1.00 41 8.47 0.51 90 4.64 1.00 42 8.70 0.52 91 4.35 1.00 43 8.94 0.54 92 4.08 1.00 44 9.19 0.55 93 3.82 1.00 45 9.45 0.57 94 3.58 1.00 46 9.71 0.59 95 3.35 1.00 47 9.98 0.60 96 3.11 1.00 48 10.26 0.62 97 2.89 1.00 49 10.55 0.64 98 2.67 1.00 50 10.84 0.66 99 2.47 1.00 51 11.15 0.68 100 2.29 1.00 52 11.46 0.70 53 11.79 0.72 54 12.13 0.74 55 12.48 0.76 56 12.84 0.78 57 13.22 0.80 58 13.62 0.83 59 14.03 0.85 60 14.46 0.88 61 14.92 0.90 62 15.39 0.93 63 15.89 0.96 64 16.42 0.99

Notes: 1. The lump sum factor should only be used if the member has not received her lump sum from the scheme. 2. Use the age and gender of the ex-spouse, not the member.


JSP 764/AMDT 6

TABLE 10 – AFPS 05/RFPS 05 – PENSION CREDIT FACTORS FOR FEMALES

Age last Gross Pension Lump Sum Age last Gross Pension Lump Sum birthday at of £1 per of £1 birthday at of £1 per of £1

relevant date annum relevant date annum

16 4.59 0.24 65 17.54 1.00 17 4.72 0.25 66 17.09 1.00 18 4.84 0.26 67 16.63 1.00 19 4.98 0.27 68 16.16 1.00 20 5.11 0.27 69 15.68 1.00 21 5.25 0.28 70 15.19 1.00 22 5.40 0.29 71 14.70 1.00 23 5.54 0.30 72 14.20 1.00 24 5.70 0.31 73 13.69 1.00 25 5.85 0.32 74 13.18 1.00 26 6.01 0.33 75 12.67 1.00 27 6.18 0.34 76 12.15 1.00 28 6.35 0.35 77 11.62 1.00 29 6.52 0.36 78 11.09 1.00 30 6.70 0.37 79 10.55 1.00 31 6.88 0.38 80 10.00 1.00 32 7.07 0.39 81 9.46 1.00 33 7.26 0.40 82 8.92 1.00 34 7.46 0.41 83 8.39 1.00 35 7.67 0.43 84 7.89 1.00 36 7.88 0.44 85 7.40 1.00 37 8.10 0.45 86 6.94 1.00 38 8.32 0.46 87 6.50 1.00 39 8.55 0.48 88 6.09 1.00 40 8.79 0.49 89 5.69 1.00 41 9.03 0.51 90 5.32 1.00 42 9.29 0.52 91 4.97 1.00 43 9.54 0.54 92 4.63 1.00 44 9.81 0.55 93 4.31 1.00 45 10.09 0.57 94 4.01 1.00 46 10.37 0.59 95 3.72 1.00 47 10.66 0.60 96 3.44 1.00 48 10.96 0.62 97 3.18 1.00 49 11.27 0.64 98 2.94 1.00 50 11.59 0.66 99 2.72 1.00 51 11.92 0.68 100 2.52 1.00 52 12.27 0.70 53 12.62 0.72 54 12.99 0.74 55 13.37 0.76 56 13.77 0.78 57 14.18 0.80 58 14.61 0.83 59 15.05 0.85 60 15.52 0.88 61 16.00 0.90 62 16.49 0.93 63 17.01 0.96 64 17.55 0.99

Notes: 1. The lump sum factor should only be used if the member has not received his lump sum from the scheme. 2. Use the age and gender of the ex-spouse, not the member.


JSP 764/AMDT 6

TABLE 11 – ADJUSTMENT FOR MARKET CONDITIONS – FOR USE WITH ALL PENSIONER MEMBERS (AGE 65 AND ABOVE) ON DIVORCE FACTOR TABLES

Yield on Index Linked Stocks at Relevant Date Age last birthday at relevant date 0.0% 1.0% 2.0% 3.0% 4.0%

65 1.00 1.00 1.00 1.00 1.00 66 1.00 1.00 1.00 1.00 1.00 67 1.00 1.00 1.00 1.00 1.00 68 1.00 1.00 1.00 1.00 1.00 69 1.00 1.00 1.00 1.00 1.00 70 1.00 1.00 1.00 1.00 1.00 71 1.00 1.00 1.00 1.00 1.00 72 1.00 1.00 1.00 1.00 1.00 73 1.00 1.00 1.00 1.00 1.00 74 1.00 1.00 1.00 1.00 1.00 75 1.00 1.00 1.00 1.00 1.00 76 1.00 1.00 1.00 1.00 1.00 77 1.00 1.00 1.00 1.00 1.00 78 1.00 1.00 1.00 1.00 1.00 79 1.00 1.00 1.00 1.00 1.00 80 1.00 1.00 1.00 1.00 1.00 81 1.00 1.00 1.00 1.00 1.00 82 1.00 1.00 1.00 1.00 1.00 83 1.00 1.00 1.00 1.00 1.00 84 1.00 1.00 1.00 1.00 1.00 85 1.00 1.00 1.00 1.00 1.00 86 1.00 1.00 1.00 1.00 1.00 87 1.00 1.00 1.00 1.00 1.00 88 1.00 1.00 1.00 1.00 1.00 89 1.00 1.00 1.00 1.00 1.00 90 1.00 1.00 1.00 1.00 1.00 91 1.00 1.00 1.00 1.00 1.00 92 1.00 1.00 1.00 1.00 1.00 93 1.00 1.00 1.00 1.00 1.00 94 1.00 1.00 1.00 1.00 1.00 95 1.00 1.00 1.00 1.00 1.00

Note: That this adjustment is no longer used, but dummy values of 1.00 have been entered to minimise any alterations to software.


JSP 764/AMDT 6

TABLE 12 – AFPS 05/RFPS 05 – ADJUSTMENT FOR MARKET CONDITIONS (UP TO AGE 64) FOR PENSION CREDIT BENEFITS IN THE FORM OF A DEFERRED PENSION ONLY


16-45 1.00 1.00 1.00 1.00 1.00 46 1.00 1.00 1.00 1.00 1.00 47 1.00 1.00 1.00 1.00 1.00 48 1.00 1.00 1.00 1.00 1.00 49 1.00 1.00 1.00 1.00 1.00 50 1.00 1.00 1.00 1.00 1.00 51 1.00 1.00 1.00 1.00 1.00 52 1.00 1.00 1.00 1.00 1.00 53 1.00 1.00 1.00 1.00 1.00 54 1.00 1.00 1.00 1.00 1.00 55 1.00 1.00 1.00 1.00 1.00 56 1.00 1.00 1.00 1.00 1.00 57 1.00 1.00 1.00 1.00 1.00 58 1.00 1.00 1.00 1.00 1.00 59 1.00 1.00 1.00 1.00 1.00 60 1.00 1.00 1.00 1.00 1.00 61 1.00 1.00 1.00 1.00 1.00 62 1.00 1.00 1.00 1.00 1.00 63 1.00 1.00 1.00 1.00 1.00 64 1.00 1.00 1.00 1.00 1.00

Note: This adjustment is no longer used, but dummy values of 1.00 have been entered to minimise any alterations to software.


JSP 764/AMDT 6

TABLE 13 – ADJUSTMENT FOR MARKET CONDITIONS (UP TO AGE 64) FOR PENSIONER CREDIT BENFITS IN THE FORM OF BOTH A DEFERRED PENSION AND LUMP SUM


16-45 1.00 1.00 1.00 1.00 1.00 46 1.00 1.00 1.00 1.00 1.00 47 1.00 1.00 1.00 1.00 1.00 48 1.00 1.00 1.00 1.00 1.00 49 1.00 1.00 1.00 1.00 1.00 50 1.00 1.00 1.00 1.00 1.00 51 1.00 1.00 1.00 1.00 1.00 52 1.00 1.00 1.00 1.00 1.00 53 1.00 1.00 1.00 1.00 1.00 54 1.00 1.00 1.00 1.00 1.00 55 1.00 1.00 1.00 1.00 1.00 56 1.00 1.00 1.00 1.00 1.00 57 1.00 1.00 1.00 1.00 1.00 58 1.00 1.00 1.00 1.00 1.00 59 1.00 1.00 1.00 1.00 1.00 60 1.00 1.00 1.00 1.00 1.00 61 1.00 1.00 1.00 1.00 1.00 62 1.00 1.00 1.00 1.00 1.00 63 1.00 1.00 1.00 1.00 1.00 64 1.00 1.00 1.00 1.00 1.00

Note: This adjustment is no longer used, but dummy values of 1.00 have been entered to minimise any alterations to software.


Deliberately Blank

4-4A-14

JSP 764/AMDT 3

Annex B to Chapter 4

TABLE 14 – AFPS05/RFPS 05 – MEMBER EARLY RETIREMENT FACTORS – NORMAL HEALTH (PENSION AND LUMP SUM)

Age at early retirement

Months 55 56 57 58 59 60 61 62 63 64

0 0.597 0.626 0.657 0.690 0.725 0.763 0.804 0.848 0.896 0.947 1 0.599 0.628 0.660 0.693 0.729 0.767 0.808 0.852 0.900 0.952 2 0.602 0.631 0.662 0.696 0.732 0.770 0.812 0.856 0.904 0.956 3 0.604 0.634 0.665 0.699 0.735 0.774 0.815 0.860 0.908 0.961 4 0.607 0.636 0.668 0.702 0.738 0.777 0.819 0.864 0.913 0.965 5 0.609 0.639 0.671 0.705 0.741 0.780 0.823 0.868 0.917 0.970 6 0.611 0.641 0.673 0.708 0.744 0.784 0.826 0.872 0.921 0.975 7 0.614 0.644 0.676 0.711 0.747 0.787 0.830 0.876 0.925 0.979 8 0.616 0.646 0.679 0.713 0.751 0.791 0.833 0.880 0.930 0.984 9 0.619 0.649 0.682 0.716 0.754 0.794 0.837 0.884 0.934 0.988

10 0.621 0.652 0.684 0.719 0.757 0.797 0.841 0.888 0.938 0.993 11 0.623 0.654 0.687 0.722 0.760 0.801 0.844 0.892 0.943 0.998

Factors to be applied to lump sum benefits under ‘Early payment of pensions with actuarial reduction’.

Age at early retirement

Months 55 56 57 58 59 60 61 62 63 64

0 0.747 0.769 0.792 0.815 0.840 0.864 0.890 0.917 0.944 0.972 1 0.749 0.771 0.794 0.817 0.842 0.867 0.892 0.919 0.946 0.975 2 0.751 0.773 0.796 0.819 0.844 0.869 0.895 0.921 0.949 0.977 3 0.752 0.775 0.798 0.821 0.846 0.871 0.897 0.923 0.951 0.979 4 0.754 0.777 0.800 0.823 0.848 0.873 0.899 0.926 0.953 0.982 5 0.756 0.779 0.802 0.825 0.850 0.875 0.901 0.928 0.956 0.984 6 0.758 0.780 0.804 0.827 0.852 0.877 0.903 0.930 0.958 0.987 7 0.760 0.782 0.806 0.829 0.854 0.879 0.906 0.933 0.960 0.989 8 0.762 0.784 0.807 0.831 0.856 0.882 0.908 0.935 0.963 0.992 9 0.763 0.786 0.809 0.833 0.858 0.884 0.910 0.937 0.965 0.994

10 0.765 0.788 0.811 0.835 0.860 0.886 0.912 0.939 0.967 0.996 11 0.767 0.790 0.813 0.837 0.862 0.888 0.914 0.942 0.970 0.999

Factors to be applied to lump sum benefits under ‘Early payment of pensions with actuarial reduction’.

Notes: 1. Ages are given in years and complete months. Part months are ignored. 2. On early retirement, the members’ pension and lump sum should be multiplied by the relevant factor. 3. Pensions payable to a member’s spouse, partner or dependant should not be reduced. 4. Both the member’s pension and lump sum should be increased from the date of leaving the scheme until the date of early retirement in line with the Pension Increase Act before applying the factor. 5. These factors should not be used for adjusting pension debits or credits.

4-4B-1 SOURCE: GAD Series 401 03/08/11

Deliberately Blank

4-4B-2

JSP 764/AMDT 6

Annex C to Chapter 4

TABLE 15 – AFPS 05/RFPS 05 – PENSION ALLOCATION FACTORS – MALE MEMBER TO SPOUSE OR FEMALE BENEFICIARY

Age Last Age Last Birthday of Member Birthday of Beneficiary 55 56 57 58 59 60 61 62 63 64 65

45 4.185 3.850 3.546 3.269 3.016 2.784 2.573 2.380 2.203 2.041 1.892 46 4.361 4.006 3.683 3.391 3.124 2.881 2.659 2.456 2.271 2.102 1.946 47 4.552 4.175 3.833 3.523 3.242 2.985 2.752 2.539 2.344 2.167 2.005 48 4.759 4.358 3.995 3.667 3.369 3.098 2.852 2.628 2.424 2.238 2.068 49 4.985 4.557 4.171 3.823 3.507 3.220 2.960 2.724 2.509 2.314 2.136 50 5.232 4.775 4.363 3.992 3.656 3.352 3.077 2.828 2.602 2.396 2.209

51 5.501 5.011 4.572 4.176 3.819 3.496 3.204 2.941 2.702 2.485 2.288 52 5.795 5.270 4.800 4.376 3.996 3.652 3.342 3.063 2.810 2.581 2.373 53 6.117 5.553 5.048 4.595 4.189 3.822 3.493 3.196 2.928 2.685 2.466 54 6.471 5.863 5.320 4.835 4.399 4.008 3.656 3.340 3.055 2.798 2.566 55 6.859 6.203 5.618 5.097 4.629 4.210 3.835 3.497 3.194 2.921 2.675

56 7.286 6.576 5.946 5.384 4.881 4.432 4.029 3.669 3.346 3.055 2.794 57 7.755 6.987 6.306 5.699 5.157 4.674 4.242 3.856 3.511 3.201 2.923 58 8.273 7.440 6.702 6.045 5.461 4.940 4.476 4.061 3.691 3.360 3.064 59 8.847 7.940 7.137 6.426 5.794 5.232 4.732 4.287 3.889 3.534 3.217 60 9.479 8.491 7.618 6.846 6.161 5.553 5.013 4.534 4.106 3.725 3.385

61 10.179 9.101 8.150 7.309 6.566 5.907 5.323 4.805 4.344 3.934 3.569 62 10.957 9.777 8.738 7.822 7.013 6.297 5.663 5.103 4.605 4.164 3.771 63 11.820 10.526 9.390 8.389 7.506 6.727 6.039 5.431 4.892 4.416 3.993 64 12.780 11.358 10.111 9.015 8.052 7.202 6.453 5.793 5.209 4.693 4.236 65 13.845 12.282 10.912 9.711 8.656 7.728 6.912 6.193 5.558 4.999 4.504

66 15.035 13.312 11.804 10.484 9.328 8.312 7.419 6.635 5.944 5.336 4.799 67 16.361 14.457 12.795 11.343 10.072 8.958 7.981 7.124 6.371 5.708 5.125 68 17.842 15.736 13.902 12.299 10.900 9.676 8.605 7.667 6.844 6.120 5.485 69 19.498 17.169 15.141 13.369 11.824 10.477 9.300 8.270 7.369 6.578 5.885 70 21.354 18.770 16.523 14.564 12.856 11.371 10.075 8.941 7.952 7.087 6.328

71 23.451 20.567 18.070 15.901 14.012 12.369 10.938 9.690 8.602 7.653 6.821 72 25.803 22.590 19.810 17.400 15.305 13.486 11.903 10.525 9.327 8.283 7.369 73 28.440 24.864 21.768 19.086 16.760 14.739 12.983 11.460 10.137 8.986 7.981 74 31.436 27.431 23.978 20.990 18.396 16.144 14.195 12.509 11.045 9.773 8.666 75 34.831 30.333 26.460 23.125 20.233 17.728 15.561 13.685 12.064 10.656 9.433

Note: 1. The pension given up by the member is multiplied by the relevant allocation factor from the tables above to give the additional pension payable to the beneficiary on the member’s death.

4-4C-1 SOURCE: GAD Series 501A 19/08/11

JSP 764/AMDT 6

TABLE 16 – AFPS 05/RFPS 05 – PENSION ALLOCATION FACTORS – FEMALE MEMBER TO SPOUSE OR A MALE BENEFICIARY

Age Last Age Last Birthday of Member Birthday of Beneficiary 55 56 57 58 59 60 61 62 63 64 65

45 6.263 5.725 5.241 4.803 4.406 4.047 3.722 3.426 3.158 2.914 2.693 46 6.594 6.018 5.500 5.033 4.610 4.228 3.882 3.569 3.286 3.028 2.794 47 6.956 6.338 5.783 5.283 4.832 4.425 4.057 3.724 3.424 3.151 2.904 48 7.351 6.687 6.091 5.556 5.074 4.639 4.247 3.893 3.574 3.284 3.022 49 7.785 7.069 6.429 5.854 5.338 4.873 4.454 4.077 3.737 3.430 3.152 50 8.259 7.489 6.799 6.181 5.627 5.129 4.680 4.278 3.915 3.588 3.292

51 8.781 7.948 7.204 6.539 5.943 5.408 4.928 4.496 4.109 3.760 3.445 52 9.353 8.452 7.649 6.931 6.289 5.714 5.198 4.735 4.320 3.948 3.612 53 9.982 9.006 8.137 7.361 6.669 6.049 5.494 4.997 4.552 4.153 3.794 54 10.677 9.616 8.673 7.834 7.086 6.417 5.818 5.284 4.806 4.378 3.994 55 11.442 10.290 9.265 8.355 7.544 6.821 6.175 5.598 5.084 4.624 4.212

56 12.287 11.032 9.917 8.928 8.049 7.265 6.566 5.944 5.389 4.894 4.451 57 13.221 11.851 10.637 9.560 8.605 7.754 6.997 6.324 5.725 5.190 4.713 58 14.254 12.758 11.434 10.260 9.219 8.294 7.473 6.743 6.094 5.517 5.002 59 15.399 13.761 12.315 11.035 9.899 8.890 7.997 7.205 6.501 5.876 5.320 60 16.675 14.876 13.290 11.890 10.651 9.550 8.576 7.715 6.951 6.273 5.670

61 18.092 16.115 14.373 12.839 11.483 10.282 9.218 8.280 7.448 6.710 6.056 62 19.668 17.495 15.581 13.895 12.406 11.091 9.929 8.903 7.998 7.195 6.483 63 21.426 19.029 16.922 15.066 13.433 11.992 10.719 9.596 8.606 7.730 6.956 64 23.381 20.735 18.413 16.371 14.573 12.990 11.595 10.364 9.280 8.323 7.479 65 25.569 22.643 20.079 17.825 15.840 14.099 12.566 11.216 10.028 8.982 8.058

66 28.013 24.775 21.937 19.444 17.258 15.336 13.648 12.163 10.859 9.712 8.700 67 30.752 27.157 24.012 21.259 18.843 16.718 14.854 13.219 11.784 10.524 9.414 68 33.827 29.823 26.333 23.287 20.608 18.261 16.203 14.398 12.817 11.428 10.209 69 37.277 32.824 28.941 25.547 22.584 19.986 17.708 15.716 13.969 12.439 11.096 70 41.150 36.196 31.873 28.091 24.801 21.922 19.395 17.189 15.258 13.568 12.087

71 45.508 39.979 35.179 30.970 27.295 24.093 21.288 18.838 16.700 14.832 13.195 72 50.453 44.250 38.879 34.198 30.107 26.534 23.418 20.694 18.321 16.251 14.440 73 56.036 49.111 43.077 37.846 33.284 29.293 25.811 22.779 20.146 17.845 15.836 74 62.383 54.590 47.831 41.968 36.864 32.397 28.504 25.133 22.199 19.640 17.407 75 69.603 60.795 53.188 46.616 40.909 35.905 31.548 27.787 24.512 21.660 19.175

Notes: 1. The pension given up by the member is multiplied by the relevant allocation factor from the tables above to give the additional pension payable to the beneficiary on the member’s death. 2. These factors assume that the member’s pension will not be reinstated to its original level should the beneficiary pre-decease the member.

4-4C-2 SOURCE: GAD Series 501B 19/08/11

JSP 764/AMDT 6

Annex D to Chapter 4

TABLE 17 – AFPS 05/RFPS 05 – INVERSE COMMUTATION FACTORS

Age last birthday at Members Pension Members and Spouses Pension

Retirement Male Female Male Female £ £ £ £

55 4.88 4.64 4.37 4.43 56 4.97 4.71 4.43 4.49 57 5.07 4.79 4.50 4.56 58 5.17 4.88 4.57 4.63 59 5.28 4.97 4.64 4.71 60 5.40 5.06 4.72 4.79 61 5.52 5.16 4.80 4.88 62 5.65 5.27 4.88 4.97 63 5.79 5.38 4.98 5.06 64 5.94 5.50 5.07 5.16 65 6.10 5.62 5.17 5.27 66 6.27 5.75 5.28 5.38 67 6.45 5.89 5.40 5.51 68 6.64 6.04 5.52 5.63 69 6.84 6.20 5.65 5.77 70 7.06 6.37 5.78 5.91

Note: 1. Amount of additional pension per £100 of lump sum.

4-4D-1 SOURCE: GAD Series 701 26/08/11

Deliberately Blank

4-4D-2

JSP 764/AMDT 6

Annex E to Chapter 4

TABLE 18 –AFPS 05 – ADDED YEARS FACTORS

Regular annual contribution for one added year as a percentage of salary, paid until age 55.

Age at birthday following exercise of

option19

All Officers & Other Ranks 1.83%

20 1.86% 21 1.89% 22 1.92% 23 1.95% 24 1.97% 25 2.00% 26 2.03% 27 2.07% 28 2.11% 29 2.16% 30 2.21% 31 2.27% 32 2.33% 33 2.40% 34 2.48% 35 2.57% 36 2.66% 37 2.76% 38 2.88% 39 3.01% 40 3.15% 41 3.32% 42 3.50% 43 3.72% 44 3.99% 45 4.30% 46 4.68% 47 5.15% 48 5.74% 49 6.51% 50 7.55% 51 9.05% 52 11.43% 53 15.84%

Notes: 1. The above rates are to be deducted from pensionable pay. 2. The age 53 rates are above the 15% contribution limit. They are included in the above table so that the price of a part-year purchase may be determined. 3. A factor of 1.5 (an increase of 50%) should be applied to the number of added years if a member leaves with deferred benefits. This increase would be applied after the added years have been scaled down to reflect that contributions have not been paid for the full period. No increase is applied for any contracts where a member receives EDP benefits.

4-4E-1 SOURCE: GAD series 1101 21/02/12

Deliberately Blank

4-4E-2

JSP 764/AMDT 6

Annex F to Chapter 4

TABLE 19 – AFPS 05/RFPS 05 – ADJUSTMENT FOR MARKET CONDITIONS – FOR USE WITH ALL CLUB TRANSFER FACTOR TABLES

Age Last Yield on Index Linked Stocks at Relevant Date Birthday at

Relevant Date 0.0% 1.0% 2.0% 3.0% 4.0%

16-25 1.00 1.00 1.00 1.00 1.00 26-28 1.00 1.00 1.00 1.00 1.00 29-31 1.00 1.00 1.00 1.00 1.00 32-33 1.00 1.00 1.00 1.00 1.00 34-35 1.00 1.00 1.00 1.00 1.00 36-37 1.00 1.00 1.00 1.00 1.00

38 1.00 1.00 1.00 1.00 1.00 39 1.00 1.00 1.00 1.00 1.00 40 1.00 1.00 1.00 1.00 1.00 41 1.00 1.00 1.00 1.00 1.00 42 1.00 1.00 1.00 1.00 1.00 43 1.00 1.00 1.00 1.00 1.00 44 1.00 1.00 1.00 1.00 1.00 45 1.00 1.00 1.00 1.00 1.00 46 1.00 1.00 1.00 1.00 1.00 47 1.00 1.00 1.00 1.00 1.00 48 1.00 1.00 1.00 1.00 1.00 49 1.00 1.00 1.00 1.00 1.00 50 1.00 1.00 1.00 1.00 1.00 51 1.00 1.00 1.00 1.00 1.00 52 1.00 1.00 1.00 1.00 1.00 53 1.00 1.00 1.00 1.00 1.00 54 1.00 1.00 1.00 1.00 1.00 55 1.00 1.00 1.00 1.00 1.00 56 1.00 1.00 1.00 1.00 1.00 57 1.00 1.00 1.00 1.00 1.00 58 1.00 1.00 1.00 1.00 1.00 59 1.00 1.00 1.00 1.00 1.00 60 1.00 1.00 1.00 1.00 1.00 61 1.00 1.00 1.00 1.00 1.00 62 1.00 1.00 1.00 1.00 1.00 63 1.00 1.00 1.00 1.00 1.00 64 1.00 1.00 1.00 1.00 1.00


4-4F-1 SOURCE: GAD Series 107 28/11/11

Deliberately Blank

4-4F-2

JSP 764/AMDT 6

Annex G to Chapter 4

TABLE 20 – AFPS 05/RFPS 05 – NON CLUB FACTOR FOR OUTGOING TRANSFERS FOR MALES WITH A NORMAL PENSION AGE OF 65

Survivor’s Pension of £1 per annum

Age Last Gross Pension Lump Sum With Without Deduction for Deduction Birthday at of £1 per of £1 Partner Partner GMP of £1 pa for NI

Relevant Date annum Modification of £1 pa

16 4.32 0.25 1.28 1.28 3.08 4.32 17 4.44 0.25 1.32 1.32 3.09 4.44 18 4.56 0.26 1.36 1.36 3.10 4.56 19 4.69 0.27 1.40 1.40 3.11 4.69 20 4.81 0.28 1.44 1.44 3.11 4.81 21 4.94 0.28 1.49 1.49 3.12 4.94 22 5.08 0.29 1.53 1.53 3.13 5.08 23 5.22 0.30 1.58 1.58 3.14 5.22 24 5.36 0.31 1.63 1.63 3.15 5.36 25 5.50 0.32 1.67 1.67 3.16 5.50 26 5.65 0.33 1.72 1.72 3.17 5.65 27 5.80 0.34 1.77 1.77 3.18 5.80 28 5.96 0.35 1.82 1.82 3.19 5.96 29 6.12 0.36 1.88 1.88 3.20 6.12 30 6.29 0.37 1.93 1.93 3.21 6.29 31 6.46 0.38 1.98 1.98 3.22 6.46 32 6.64 0.39 2.04 2.04 3.23 6.64 33 6.82 0.40 2.09 2.09 3.24 6.82 34 7.00 0.41 2.15 2.15 3.25 7.00 35 7.19 0.43 2.20 2.20 3.26 7.19 36 7.39 0.44 2.26 2.26 3.27 7.39 37 7.59 0.45 2.31 2.31 3.28 7.59 38 7.80 0.47 2.37 2.37 3.29 7.80 39 8.02 0.48 2.42 2.42 3.30 8.02 40 8.24 0.49 2.48 2.48 3.31 8.24 41 8.47 0.51 2.54 2.54 3.32 8.47 42 8.70 0.52 2.60 2.60 3.33 8.70 43 8.94 0.54 2.66 2.66 3.35 8.94 44 9.19 0.55 2.72 2.72 3.36 9.19 45 9.45 0.57 2.79 2.79 3.37 9.45 46 9.71 0.59 2.85 2.85 3.38 9.71 47 9.98 0.60 2.92 2.92 3.39 9.98 48 10.26 0.62 2.99 2.99 3.41 10.26 49 10.55 0.64 3.06 3.06 3.42 10.55 50 10.84 0.66 3.13 3.13 3.43 10.84 51 11.15 0.68 3.20 3.20 3.44 11.15 52 11.46 0.70 3.27 3.27 3.46 11.46 53 11.79 0.72 3.34 3.34 3.47 11.79 54 12.13 0.74 3.40 3.40 3.49 12.13 55 12.48 0.76 3.47 3.47 3.50 12.48 56 12.84 0.78 3.53 3.53 3.52 12.84 57 13.22 0.80 3.60 3.60 3.54 13.22 58 13.62 0.83 3.65 3.65 3.56 13.62 59 14.03 0.85 3.71 3.71 3.58 14.03 60 14.46 0.88 3.76 3.76 3.60 14.46 61 14.92 0.90 3.81 3.81 3.63 14.92 62 15.39 0.93 3.85 3.85 3.65 15.39 63 15.89 0.96 3.89 3.89 3.68 15.89 64 16.42 0.99 3.92 3.92 3.79 16.42


4-4G-1 SOURCE: GAD Series 202A 14/12/11

JSP 764/AMDT 6

TABLE 21 – AFPS 05/RFPS 05 NON CLUB FACTORS FOR OUTGOING TRANSFERS FOR FEMALES WITH A NORMAL PENSION AGE OF 65

Females (up to age 59) Survivor’s Pension of £1

per annum



16 4.59 0.24 0.66 0.66 -0.53 4.59 17 4.72 0.25 0.68 0.68 -0.54 4.72 18 4.84 0.26 0.70 0.70 -0.56 4.84 19 4.98 0.27 0.72 0.72 -0.57 4.98 20 5.11 0.27 0.74 0.74 -0.59 5.11 21 5.25 0.28 0.76 0.76 -0.60 5.25 22 5.40 0.29 0.78 0.78 -0.62 5.40 23 5.54 0.30 0.81 0.81 -0.63 5.54 24 5.70 0.31 0.83 0.83 -0.65 5.70 25 5.85 0.32 0.85 0.85 -0.67 5.85 26 6.01 0.33 0.88 0.88 -0.68 6.01 27 6.18 0.34 0.90 0.90 -0.70 6.18 28 6.35 0.35 0.93 0.93 -0.72 6.35 29 6.52 0.36 0.95 0.95 -0.74 6.52 30 6.70 0.37 0.98 0.98 -0.75 6.70 31 6.88 0.38 1.01 1.01 -0.77 6.88 32 7.07 0.39 1.03 1.03 -0.79 7.07 33 7.26 0.40 1.06 1.06 -0.81 7.26 34 7.46 0.41 1.09 1.09 -0.83 7.46 35 7.67 0.43 1.11 1.11 -0.84 7.67 36 7.88 0.44 1.14 1.14 -0.86 7.88 37 8.10 0.45 1.17 1.17 -0.88 8.10 38 8.32 0.46 1.19 1.19 -0.90 8.32 39 8.55 0.48 1.22 1.22 -0.92 8.55 40 8.79 0.49 1.24 1.24 -0.94 8.79 41 9.03 0.51 1.27 1.27 -0.96 9.03 42 9.29 0.52 1.30 1.30 -0.98 9.29 43 9.54 0.54 1.32 1.32 -1.00 9.54 44 9.81 0.55 1.35 1.35 -1.03 9.81 45 10.09 0.57 1.37 1.37 -1.05 10.09 46 10.37 0.59 1.40 1.40 -1.07 10.37 47 10.66 0.60 1.42 1.42 -1.09 10.66 48 10.96 0.62 1.44 1.44 -1.11 10.96 49 11.27 0.64 1.46 1.46 -1.14 11.27 50 11.59 0.66 1.49 1.49 -1.16 11.59 51 11.92 0.68 1.50 1.50 -1.19 11.92 52 12.27 0.70 1.52 1.52 -1.21 12.27 53 12.62 0.72 1.54 1.54 -1.24 12.62 54 12.99 0.74 1.55 1.55 -1.27 12.99 55 13.37 0.76 1.56 1.56 -1.29 13.37 56 13.77 0.78 1.57 1.57 -1.32 13.77 57 14.18 0.80 1.58 1.58 -1.35 14.18 58 14.61 0.83 1.58 1.58 -1.38 14.61 59 15.05 0.85 1.58 1.58 -1.44 15.05


Females (ages 60 to 64) Survivor’s Pension of £1

per annum

Age Last Gross Lump Sum With Without Deduction Deduction Deduction Birthday at Pension of £1 Partner Partner for Pre-88 for Post-88 for NI

Relevant of £1 per GMP of £1 GMP of £1 Modification Date annum pa pa of £1 pa

60 15.52 0.88 1.58 1.58 -1.01 -3.68 15.52 61 16.00 0.90 1.58 1.58 -0.05 -2.79 16.00 62 16.49 0.93 1.58 1.58 0.95 -1.87 16.49 63 17.01 0.96 1.58 1.58 1.98 -0.92 17.01 64 17.55 0.99 1.57 1.57 3.05 0.07 17.55

Notes: 1. When calculating the deduction for GMP for females age 60 and above, the ‘Pre-88’ GMP factor should be applied to the GMP amount in respect of service up to 5 April 1988, and the ‘Post-88’ GMP factor applied to the GMP amount in respect of service after that date. 2. When calculating the deduction for GMP for females aged 60 or above, the factors given should be applied to the annual amount of the GMP after late retirement increase of 1/7% per week and for GMP accrued post-6 April 1988, GMP increase orders.

4-4G-2 SOURCE: GAD Series 202B 14/12/11

JSP 764/AMDT 6

TABLE 22 – AFPS 05/RFPS 05 – CLUB FACTORS FOR OUTGOING TRANSFERS FOR MALES WITH A NORMAL PENSION AGE OF 65




16 4.32 0.25 1.28 1.28 3.08 4.32 17 4.44 0.25 1.32 1.32 3.09 4.44 18 4.56 0.26 1.36 1.36 3.10 4.56 19 4.69 0.27 1.40 1.40 3.11 4.69 20 4.81 0.28 1.44 1.44 3.11 4.81 21 4.94 0.28 1.49 1.49 3.12 4.94 22 5.08 0.29 1.53 1.53 3.13 5.08 23 5.22 0.30 1.58 1.58 3.14 5.22 24 5.36 0.31 1.63 1.63 3.15 5.36 25 5.50 0.32 1.67 1.67 3.16 5.50 26 5.65 0.33 1.72 1.72 3.17 5.65 27 5.80 0.34 1.77 1.77 3.18 5.80 28 5.96 0.35 1.82 1.82 3.19 5.96 29 6.12 0.36 1.88 1.88 3.20 6.12 30 6.29 0.37 1.93 1.93 3.21 6.29 31 6.46 0.38 1.98 1.98 3.22 6.46 32 6.64 0.39 2.04 2.04 3.23 6.64 33 6.82 0.40 2.09 2.09 3.24 6.82 34 7.00 0.41 2.15 2.15 3.25 7.00 35 7.19 0.43 2.20 2.20 3.26 7.19 36 7.39 0.44 2.26 2.26 3.27 7.39 37 7.59 0.45 2.31 2.31 3.28 7.59 38 7.80 0.47 2.37 2.37 3.29 7.80 39 8.02 0.48 2.42 2.42 3.30 8.02 40 8.24 0.49 2.48 2.48 3.31 8.24 41 8.47 0.51 2.54 2.54 3.32 8.47 42 8.70 0.52 2.60 2.60 3.33 8.70 43 8.94 0.54 2.66 2.66 3.35 8.94 44 9.19 0.55 2.72 2.72 3.36 9.19 45 9.45 0.57 2.79 2.79 3.37 9.45 46 9.71 0.59 2.85 2.85 3.38 9.71 47 9.98 0.60 2.92 2.92 3.39 9.98 48 10.26 0.62 2.99 2.99 3.41 10.26 49 10.55 0.64 3.06 3.06 3.42 10.55 50 10.84 0.66 3.13 3.13 3.43 10.84 51 11.15 0.68 3.20 3.20 3.44 11.15 52 11.46 0.70 3.27 3.27 3.46 11.46 53 11.79 0.72 3.34 3.34 3.47 11.79 54 12.13 0.74 3.40 3.40 3.49 12.13 55 12.48 0.76 3.47 3.47 3.50 12.48 56 12.84 0.78 3.53 3.53 3.52 12.84 57 13.22 0.80 3.60 3.60 3.54 13.22 58 13.62 0.83 3.65 3.65 3.56 13.62 59 14.03 0.85 3.71 3.71 3.58 14.03 60 14.46 0.88 3.76 3.76 3.60 14.46 61 14.92 0.90 3.81 3.81 3.63 14.92 62 15.39 0.93 3.85 3.85 3.65 15.39 63 15.89 0.96 3.89 3.89 3.68 15.89 64 16.42 0.99 3.92 3.92 3.79 16.42


4-4G-3 SOURCE: GAD Series 102A 28/11/11

JSP 764/AMDT 6

TABLE 23 – AFPS 05/RFPS 05 CLUB FACTORS FOR OUTGOING TRANSFERS FOR FEMALES WITH A NORMAL PENSION AGE OF 65

Females (up to age 59) Survivor’s Pension of £1

per annum



16 4.59 0.24 0.66 0.66 -0.53 4.59 17 4.72 0.25 0.68 0.68 -0.54 4.72 18 4.84 0.26 0.70 0.70 -0.56 4.84 19 4.98 0.27 0.72 0.72 -0.57 4.98 20 5.11 0.27 0.74 0.74 -0.59 5.11 21 5.25 0.28 0.76 0.76 -0.60 5.25 22 5.40 0.29 0.78 0.78 -0.62 5.40 23 5.54 0.30 0.81 0.81 -0.63 5.54 24 5.70 0.31 0.83 0.83 -0.65 5.70 25 5.85 0.32 0.85 0.85 -0.67 5.85 26 6.01 0.33 0.88 0.88 -0.68 6.01 27 6.18 0.34 0.90 0.90 -0.70 6.18 28 6.35 0.35 0.93 0.93 -0.72 6.35 29 6.52 0.36 0.95 0.95 -0.74 6.52 30 6.70 0.37 0.98 0.98 -0.75 6.70 31 6.88 0.38 1.01 1.01 -0.77 6.88 32 7.07 0.39 1.03 1.03 -0.79 7.07 33 7.26 0.40 1.06 1.06 -0.81 7.26 34 7.46 0.41 1.09 1.09 -0.83 7.46 35 7.67 0.43 1.11 1.11 -0.84 7.67 36 7.88 0.44 1.14 1.14 -0.86 7.88 37 8.10 0.45 1.17 1.17 -0.88 8.10 38 8.32 0.46 1.19 1.19 -0.90 8.32 39 8.55 0.48 1.22 1.22 -0.92 8.55 40 8.79 0.49 1.24 1.24 -0.94 8.79 41 9.03 0.51 1.27 1.27 -0.96 9.03 42 9.29 0.52 1.30 1.30 -0.98 9.29 43 9.54 0.54 1.32 1.32 -1.00 9.54 44 9.81 0.55 1.35 1.35 -1.03 9.81 45 10.09 0.57 1.37 1.37 -1.05 10.09 46 10.37 0.59 1.40 1.40 -1.07 10.37 47 10.66 0.60 1.42 1.42 -1.09 10.66 48 10.96 0.62 1.44 1.44 -1.11 10.96 49 11.27 0.64 1.46 1.46 -1.14 11.27 50 11.59 0.66 1.49 1.49 -1.16 11.59 51 11.92 0.68 1.50 1.50 -1.19 11.92 52 12.27 0.70 1.52 1.52 -1.21 12.27 53 12.62 0.72 1.54 1.54 -1.24 12.62 54 12.99 0.74 1.55 1.55 -1.27 12.99 55 13.37 0.76 1.56 1.56 -1.29 13.37 56 13.77 0.78 1.57 1.57 -1.32 13.77 57 14.18 0.80 1.58 1.58 -1.35 14.18 58 14.61 0.83 1.58 1.58 -1.38 14.61 59 15.05 0.85 1.58 1.58 -1.44 15.05


Females (ages 60 to 64) Survivor’s Pension of £1

per annum

Age Last Gross Lump Sum With Without Deduction Deduction Deduction Birthday at Pension of £1 Partner Partner for Pre-88 for Post-88 for NI

Relevant of £1 per GMP of £1 GMP of £1 Modification Date annum pa pa of £1 pa

60 15.52 0.88 1.58 1.58 -1.01 -3.68 15.52 61 16.00 0.90 1.58 1.58 -0.05 -2.79 16.00 62 16.49 0.93 1.58 1.58 0.95 -1.87 16.49 63 17.01 0.96 1.58 1.58 1.98 -0.92 17.01 64 17.55 0.99 1.57 1.57 3.05 0.07 17.55

Notes: 1. When calculating the deduction for GMP for females age 60 and above, the ‘Pre-88’ GMP factor should be applied to the GMP amount in respect of service up to 5 April 1988, and the ‘Post-88’ GMP factor applied to the GMP amount in respect of service after that date. 2. When calculating the deduction for GMP for females aged 60 or above, the factors given should be applied to the annual amount of the GMP after late retirement increase of 1/7% per week and for GMP accrued post-6 April 1988, GMP increase orders.

4-4G-4 SOURCE: GAD Series 102B 28/11/11

JSP 764/AMDT 6

Annex H to Chapter 4

TABLE 24 – AFPS 05 CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES – OFF/OR




16 7.00 0.40 1.28 1.28 3.08 4.32 17 7.20 0.43 1.32 1.32 3.09 4.44 18 7.40 0.46 1.36 1.36 3.10 4.56 19 7.61 0.49 1.40 1.40 3.11 4.69 20 7.82 0.53 1.44 1.44 3.11 4.81 21 8.04 0.55 1.49 1.49 3.12 4.94 22 8.27 0.58 1.53 1.53 3.13 5.08 23 8.50 0.61 1.58 1.58 3.14 5.22 24 8.74 0.64 1.63 1.63 3.15 5.36 25 8.98 0.67 1.67 1.67 3.16 5.50 26 9.24 0.70 1.72 1.72 3.17 5.65 27 9.50 0.72 1.77 1.77 3.18 5.80 28 9.77 0.75 1.82 1.82 3.19 5.96 29 10.04 0.77 1.88 1.88 3.20 6.12 30 10.32 0.80 1.93 1.93 3.21 6.29 31 10.62 0.83 1.98 1.98 3.22 6.46 32 10.92 0.86 2.04 2.04 3.23 6.64 33 11.23 0.89 2.09 2.09 3.24 6.82 34 11.55 0.84 2.15 2.15 3.25 7.00 35 11.88 0.79 2.20 2.20 3.26 7.19 36 12.22 0.74 2.26 2.26 3.27 7.39 37 12.57 0.60 2.31 2.31 3.28 7.59 38 12.93 0.62 2.37 2.37 3.29 7.80 39 13.30 0.64 2.42 2.42 3.30 8.02 40 13.68 0.65 2.48 2.48 3.31 8.24 41 14.08 0.67 2.54 2.54 3.32 8.47 42 14.49 0.69 2.60 2.60 3.33 8.70 43 14.90 0.71 2.66 2.66 3.35 8.94 44 15.34 0.74 2.72 2.72 3.36 9.19 45 15.78 0.76 2.79 2.79 3.37 9.45 46 16.24 0.78 2.85 2.85 3.38 9.71 47 16.71 0.80 2.92 2.92 3.39 9.98 48 17.20 0.83 2.99 2.99 3.41 10.26 49 17.70 0.85 3.06 3.06 3.42 10.55 50 18.22 0.88 3.13 3.13 3.43 10.84 51 18.25 0.89 3.20 3.20 3.44 11.15 52 18.29 0.90 3.27 3.27 3.46 11.46 53 18.32 0.92 3.34 3.34 3.47 11.79 54 18.36 0.93 3.40 3.40 3.49 12.13

Notes: 1. This table applies to Officers and Other Ranks and an accrual rate of 1/70 should be used when calculating the service credit for both. 2. When calculating the deduction for GMP, the factor given should be applied to the sum of the GMP amount in respect of service up to 5 April 1988 and 15% of the GMP amount in respect of service after that date. 3. These factors should only be used for members of the AFPS 05. 4. These factors should not be used for Medical and Dental Officers or members of RFPS 05.

4-4H-1 SOURCE: GAD Series 104A 20/01/12

JSP 764/AMDT 6

TABLE 25 – AFPS 05 CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES – OFF/OR




16 7.28 0.40 0.66 0.66 2.58 4.59 17 7.49 0.43 0.68 0.68 2.59 4.72 18 7.70 0.46 0.70 0.70 2.60 4.84 19 7.92 0.49 0.72 0.72 2.61 4.98 20 8.14 0.53 0.74 0.74 2.61 5.11 21 8.37 0.54 0.76 0.76 2.62 5.25 22 8.61 0.57 0.78 0.78 2.63 5.40 23 8.85 0.59 0.81 0.81 2.64 5.54 24 9.10 0.62 0.83 0.83 2.64 5.70 25 9.36 0.67 0.85 0.85 2.65 5.85 26 9.62 0.70 0.88 0.88 2.66 6.01 27 9.89 0.72 0.90 0.90 2.67 6.18 28 10.17 0.75 0.93 0.93 2.67 6.35 29 10.46 0.77 0.95 0.95 2.68 6.52 30 10.76 0.80 0.98 0.98 2.69 6.70 31 11.06 0.83 1.01 1.01 2.70 6.88 32 11.38 0.86 1.03 1.03 2.70 7.07 33 11.70 0.89 1.06 1.06 2.71 7.26 34 12.04 0.84 1.09 1.09 2.72 7.46 35 12.38 0.79 1.11 1.11 2.73 7.67 36 12.73 0.74 1.14 1.14 2.74 7.88 37 13.09 0.60 1.17 1.17 2.74 8.10 38 13.47 0.62 1.19 1.19 2.75 8.32 39 13.86 0.64 1.22 1.22 2.76 8.55 40 14.25 0.65 1.24 1.24 2.77 8.79 41 14.66 0.67 1.27 1.27 2.78 9.03 42 15.09 0.69 1.30 1.30 2.79 9.29 43 15.52 0.71 1.32 1.32 2.79 9.54 44 15.97 0.73 1.35 1.35 2.80 9.81 45 16.44 0.76 1.37 1.37 2.81 10.09 46 16.92 0.78 1.40 1.40 2.82 10.37 47 17.41 0.80 1.42 1.42 2.83 10.66 48 17.92 0.83 1.44 1.44 2.84 10.96 49 18.45 0.85 1.46 1.46 2.85 11.27 50 18.99 0.88 1.49 1.49 2.86 11.59 51 19.06 0.89 1.50 1.50 2.87 11.92 52 19.12 0.90 1.52 1.52 2.88 12.27 53 19.19 0.92 1.54 1.54 2.90 12.62 54 19.25 0.93 1.55 1.55 2.91 12.99

Notes: 1. This table applies to Officers and Other Ranks and an accrual rate of 1/70 should be used when calculating the service credit for both. 2. When calculating the deduction for GMP, the factor given should be applied to the sum of the GMP amount in respect of service up to 5 April 1988 and 15% of the GMP amount in respect of service after that date. 3. These factors should only be used for members of the AFPS 05. 4. These factors should not be used for Medical and Dental Officers or members of RFPS 05.

4-4H-2 SOURCE: GAD Series 104B 20/01/12

JSP 764/AMDT 6

TABLE 26 – AFPS 05 – MODOs – CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES

Age last birthday at Gross Pension of Lump Sum Survivor’s Pension Deduction for GMP relevant date £1 per annum of £1 of £1 per annum of £1 pa

16 5.82 0.29 1.28 3.08 17 6.04 0.30 1.32 3.09 18 6.27 0.31 1.36 3.10 19 6.51 0.32 1.40 3.11 20 6.76 0.34 1.44 3.11 21 7.02 0.35 1.49 3.12 22 7.29 0.36 1.53 3.13 23 7.58 0.38 1.58 3.14 24 7.88 0.39 1.63 3.15 25 8.19 0.40 1.67 3.16 26 8.48 0.42 1.72 3.17 27 8.76 0.43 1.77 3.18 28 9.05 0.44 1.82 3.19 29 9.37 0.45 1.88 3.20 30 9.71 0.47 1.93 3.21 31 10.07 0.49 1.98 3.22 32 10.45 0.51 2.04 3.23 33 10.85 0.52 2.09 3.24 34 11.27 0.55 2.15 3.25 35 11.67 0.56 2.20 3.26 36 12.08 0.59 2.26 3.27 37 12.57 0.60 2.31 3.28 38 12.93 0.62 2.37 3.29 39 13.30 0.64 2.42 3.30 40 13.68 0.65 2.48 3.31 41 14.08 0.67 2.54 3.32 42 14.49 0.69 2.60 3.33 43 14.90 0.71 2.66 3.35 44 15.34 0.74 2.72 3.36 45 15.78 0.76 2.79 3.37 46 16.24 0.78 2.85 3.38 47 16.71 0.80 2.92 3.39 48 17.20 0.83 2.99 3.41 49 17.70 0.85 3.06 3.42 50 18.22 0.88 3.13 3.43 51 18.25 0.89 3.20 3.44 52 18.29 0.90 3.27 3.46 53 18.32 0.92 3.34 3.47 54 18.36 0.93 3.40 3.49

Notes: 1. This table applies to Medical and Dental Officers and an accrual rate of 1/70 should be used when calculating the service credit. 2. When calculating the deduction for GMP, the factor given should be applied to the sum of the GMP amount in respect of service up to 5 April 1988 and 15% of the GMP amount in respect of service after that date. 3. These factors should only be used for Medical and Dental Officers.

4-4H-3 SOURCE: GAD Series 105A 20/01/12

JSP 764/AMDT 6

TABLE 27 – AFPS 05 – MODOs – CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES

Age last birthday at Gross Pension of £1 Lump Sum of £1 Survivor’s Pension Deduction for GMP relevant date per annum of £1 per annum of £1 pa

16 6.09 0.29 0.66 2.58 17 6.32 0.30 0.68 2.59 18 6.56 0.31 0.70 2.60 19 6.81 0.32 0.72 2.61 20 7.07 0.34 0.74 2.61 21 7.34 0.34 0.76 2.62 22 7.62 0.35 0.78 2.63 23 7.93 0.37 0.81 2.64 24 8.23 0.38 0.83 2.64 25 8.55 0.40 0.85 2.65 26 8.86 0.42 0.88 2.66 27 9.16 0.43 0.90 2.67 28 9.46 0.44 0.93 2.67 29 9.79 0.45 0.95 2.68 30 10.15 0.47 0.98 2.69 31 10.53 0.49 1.01 2.70 32 10.91 0.51 1.03 2.70 33 11.33 0.52 1.06 2.71 34 11.77 0.55 1.09 2.72 35 12.18 0.56 1.11 2.73 36 12.60 0.58 1.14 2.74 37 13.09 0.60 1.17 2.74 38 13.47 0.62 1.19 2.75 39 13.86 0.64 1.22 2.76 40 14.25 0.65 1.24 2.77 41 14.66 0.67 1.27 2.78 42 15.09 0.69 1.30 2.79 43 15.52 0.71 1.32 2.79 44 15.97 0.73 1.35 2.80 45 16.44 0.76 1.37 2.81 46 16.92 0.78 1.40 2.82 47 17.41 0.80 1.42 2.83 48 17.92 0.83 1.44 2.84 49 18.45 0.85 1.46 2.85 50 18.99 0.88 1.49 2.86 51 19.06 0.89 1.50 2.87 52 19.12 0.90 1.52 2.88 53 19.19 0.92 1.54 2.90 54 19.25 0.93 1.55 2.91


4-4H-4 SOURCE: GAD Series 105B 20/01/12

JSP 764/AMDT 6

TABLE 27A – PROTECTED RIGHTS

Protected Rights Factor of £1 of GMP per annum

Age last birthday at Males1 Females2,3

relevant date

16 10.46 11.06 17 10.52 11.12 18 10.58 11.19 19 10.64 11.25 20 10.71 11.32 21 10.77 11.39 22 10.83 11.46 23 10.89 11.52 24 10.96 11.59 25 11.02 11.66 26 11.08 11.73 27 11.14 11.80 28 11.21 11.87 29 11.27 11.94 30 11.34 12.02 31 11.40 12.09 32 11.47 12.16 33 11.53 12.24 34 11.60 12.31 35 11.67 12.39 36 11.74 12.46 37 11.80 12.54 38 11.87 12.62 39 11.94 12.70 40 12.01 12.78 41 12.08 12.86 42 12.15 12.95 43 12.22 13.03 44 12.29 13.12 45 12.37 13.20 46 12.44 13.29 47 12.51 13.38 48 12.59 13.48 49 12.66 13.57 50 12.74 13.67 51 12.81 13.77 52 12.89 13.87 53 12.97 13.98 54 13.05 14.09 55 13.13 14.20 56 13.21 14.32 57 13.30 14.44 58 13.39 14.57 59 13.48 15.02 60 13.58 15.29 61 13.68 15.06 62 13.79 14.82 63 13.91 14.57 64 14.33 14.31

Notes: 1. When calculating the value of the protected rights for males, the factor given should be applied to the annual amount of the GMP accrued in respect of service up to 5 April 1988, plus 1.25 times the annual amount of the GMP accrued in respect of service after that date. 2. When calculating the value of the protected rights for females, the factor given should be applied to the annual amount of the GMP accrued in respect of service up to 5 April 1988, plus 1.30 times the annual amount of the GMP accrued in respect of service after that date. 3. When calculating the value of the protected rights for females aged 60 or above, the factor given should be applied to the annual amount of the GMP after late retirement increase of 1/7% per week. The factor given should be applied to the annual amount of the GMP accrued in respect of service up to 5 April 1988, plus 1.30 times the annual amount of the GMP accrued in respect of service after that date.

4-4H-5 SOURCE: GAD Series 106 14/11/12

Deliberately Blank

4-4H-6

JSP 764/AMDT 6

Annex I to Chapter 4

TABLE 28 – ADJUSTMENT FOR MARKET CONDITIONS – FOR USE WITH ALL NON CLUB TRANSFER FACTOR TABLES

Age last birthday Yield on Index Linked Stocks at Relevant Date at relevant date 0.0% 1.0% 2.0% 3.0% 4.0%

16-25 1.00 1.00 1.00 1.00 1.00 26-28 1.00 1.00 1.00 1.00 1.00 29-31 1.00 1.00 1.00 1.00 1.00 32-33 1.00 1.00 1.00 1.00 1.00 34-35 1.00 1.00 1.00 1.00 1.00 36-37 1.00 1.00 1.00 1.00 1.00

38 1.00 1.00 1.00 1.00 1.00 39 1.00 1.00 1.00 1.00 1.00 40 1.00 1.00 1.00 1.00 1.00 41 1.00 1.00 1.00 1.00 1.00 42 1.00 1.00 1.00 1.00 1.00 43 1.00 1.00 1.00 1.00 1.00 44 1.00 1.00 1.00 1.00 1.00 45 1.00 1.00 1.00 1.00 1.00 46 1.00 1.00 1.00 1.00 1.00 47 1.00 1.00 1.00 1.00 1.00 48 1.00 1.00 1.00 1.00 1.00 49 1.00 1.00 1.00 1.00 1.00 50 1.00 1.00 1.00 1.00 1.00 51 1.00 1.00 1.00 1.00 1.00 52 1.00 1.00 1.00 1.00 1.00 53 1.00 1.00 1.00 1.00 1.00 54 1.00 1.00 1.00 1.00 1.00 55 1.00 1.00 1.00 1.00 1.00 56 1.00 1.00 1.00 1.00 1.00 57 1.00 1.00 1.00 1.00 1.00 58 1.00 1.00 1.00 1.00 1.00 59 1.00 1.00 1.00 1.00 1.00 60 1.00 1.00 1.00 1.00 1.00 61 1.00 1.00 1.00 1.00 1.00 62 1.00 1.00 1.00 1.00 1.00 63 1.00 1.00 1.00 1.00 1.00 64 1.00 1.00 1.00 1.00 1.00


4-4I-1 SOURCE: GAD Series 207 14/12/11

Deliberately Blank

4-4I-2

JSP 764/AMDT 6

Annex J to Chapter 4

TABLE 29 – AFPS 05 – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES (PER £1 PA OF PENSION ACCRUED AT DATE OF TRANSFER)

Age last Age last birthday at date joined scheme

birthday at relevant

date 16 17 19 19 20 21 22 23 16 77.00 17 69.76 69.45 18 64.03 63.73 63.44 19 59.36 59.09 58.82 58.54 20 54.85 54.60 54.35 54.10 53.84 21 51.00 50.77 50.53 50.30 50.06 49.83 22 47.57 47.35 47.13 46.91 46.70 46.48 46.26 23 44.37 44.16 43.96 43.75 43.55 43.35 43.14 42.83 24 41.77 41.58 41.38 41.19 40.99 40.80 40.61 40.32 25 38.52 38.34 38.16 37.98 37.80 37.62 37.44 37.17 26 33.44 33.28 33.13 32.97 32.81 32.65 32.49 32.26 27 32.81 32.65 32.50 32.34 32.19 32.03 31.88 31.65 28 28.46 28.32 28.18 28.04 27.90 27.77 27.63 27.43 29 28.23 28.09 27.95 27.82 27.68 27.54 27.40 27.21 30 27.91 27.77 27.64 27.50 27.36 27.23 27.09 26.90 31 27.58 27.44 27.31 27.17 27.04 26.90 26.77 26.58 32 27.38 27.24 27.11 26.97 26.84 26.70 26.57 26.38 33 25.85 25.72 25.60 25.47 25.34 25.21 25.08 24.90 34 25.61 25.48 25.36 25.23 25.10 24.97 24.84 24.67 35 25.20 25.08 24.95 24.83 24.70 24.57 24.45 24.27 36 25.02 24.90 24.77 24.65 24.52 24.40 24.27 24.10 37 24.62 24.50 24.38 24.25 24.13 24.01 23.88 23.71 38 24.24 24.11 23.99 23.87 23.75 23.63 23.51 23.34 39 23.97 23.85 23.73 23.61 23.49 23.37 23.25 23.09 40 23.90 23.78 23.66 23.55 23.43 23.31 23.19 22.96 41 23.91 23.80 23.68 23.56 23.45 23.33 23.22 22.99 42 24.36 24.25 24.13 24.02 23.91 23.79 23.68 23.45 43 22.50 22.40 22.29 22.19 22.09 21.99 21.89 21.68 44 22.55 22.45 22.35 22.26 22.16 22.06 21.97 21.77 45 22.25 22.16 22.07 21.98 21.89 21.80 21.72 21.54 46 22.14 22.06 21.98 21.90 21.81 21.73 21.65 21.48 47 21.99 21.92 21.84 21.76 21.69 21.61 21.54 21.39 48 21.60 21.53 21.46 21.40 21.33 21.26 21.20 21.06 49 21.36 21.30 21.24 21.19 21.13 21.07 21.01 20.90 50 21.16 21.11 21.06 21.01 20.96 20.92 20.87 20.77 51 20.76 20.72 20.68 20.65 20.61 20.57 20.53 20.46 52 20.30 20.28 20.25 20.22 20.20 20.17 20.14 20.09 53 19.80 19.78 19.77 19.76 19.74 19.73 19.71 19.69 54 20.94 20.94 20.94 20.94 20.94 20.94 20.94 20.94

Notes: 1. This table only applies to Officers and Other Ranks in the AFPS 05. 2. These factors should not be used for any Medical and Dental Officers or members of the RFPS 05.

4-4J-1 SOURCE: GAD Series 205A (M) 31/01/12

JSP 764/AMDT 6

TABLE 29 – AFPS 05 – continue – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES OF PENSION (PER £1 PA OF PENSION ACCRUED AT DATE OF TRANSFER)

Age last Age last birthday at date joined scheme birthday

at relevant date 24 25 26 27 28 29 30 31 16 17 18 19 20 21 22 23 24 40.21 25 37.08 37.81 26 32.19 32.80 32.79 27 31.58 32.19 32.17 32.31 28 27.39 27.89 27.88 28.03 28.01 29 27.17 27.66 27.66 27.80 27.78 27.78 30 26.86 27.35 27.34 27.48 27.47 27.46 27.48 31 26.54 27.02 27.02 27.16 27.14 27.13 27.15 26.98 32 26.34 26.82 26.82 26.96 26.94 26.94 26.95 26.78 33 24.87 25.31 25.31 25.46 25.45 25.44 25.47 25.29 34 24.64 25.07 25.07 25.22 25.21 25.21 25.23 25.06 35 24.25 24.67 24.67 24.82 24.81 24.80 24.83 24.66 36 24.08 24.49 24.50 24.64 24.63 24.63 24.65 24.48 37 23.69 24.10 24.10 24.25 24.24 24.23 24.25 24.09 38 23.32 23.72 23.73 23.87 23.86 23.85 23.87 23.71 39 23.06 23.47 23.47 23.61 23.60 23.59 23.61 23.45 40 22.94 23.33 23.34 23.48 23.47 23.46 23.49 23.32 41 22.76 23.15 23.15 23.29 23.28 23.28 23.30 23.14 42 23.22 22.99 23.00 23.14 23.13 23.12 23.14 22.98 43 21.48 21.27 21.07 21.21 21.20 21.20 21.22 21.07 44 21.58 21.38 21.19 21.00 20.99 20.99 21.01 20.86 45 21.36 21.18 21.00 20.82 20.64 20.64 20.66 20.51 46 21.32 21.15 20.98 20.82 20.65 20.49 20.51 20.36 47 21.24 21.08 20.93 20.78 20.63 20.48 20.33 20.18 48 20.93 20.79 20.66 20.53 20.39 20.26 20.13 19.99 49 20.78 20.66 20.55 20.43 20.31 20.20 20.08 19.97 50 20.67 20.57 20.48 20.38 20.28 20.18 20.09 19.99 51 20.38 20.31 20.23 20.15 20.08 20.00 19.93 19.85 52 20.04 19.99 19.93 19.88 19.83 19.78 19.72 19.67 53 19.66 19.63 19.60 19.58 19.55 19.52 19.50 19.47 54 20.94 20.94 20.94 20.94 20.94 20.94 20.94 20.94



JSP 764/AMDT 6

TABLE 29 – AFPS 05 – continue – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES (PER £1 PA OF PENSION ACCRUED AT DATE OF TRANSFER)

Age last Age last birthday at date joined scheme

birthday at 32 33 34 35 36 37 relevant date

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 26.60 33 25.11 25.04 34 24.88 24.80 24.70 35 24.48 24.41 24.31 24.18 36 24.31 24.23 24.14 24.01 23.90 37 23.92 23.85 23.75 23.63 23.52 25.57 38 23.54 23.47 23.38 23.25 23.15 25.16 39 23.29 23.22 23.12 23.00 22.90 24.89 40 23.16 23.09 23.00 22.88 22.78 24.77 41 22.97 22.90 22.81 22.70 22.60 24.58 42 22.82 22.75 22.66 22.54 22.44 24.40 43 20.91 20.85 20.78 20.68 20.60 22.42 44 20.70 20.64 20.57 20.47 20.39 22.20 45 20.36 20.30 20.22 20.13 20.05 21.82 46 20.21 20.15 20.08 19.98 19.90 21.66 47 20.03 19.97 19.90 19.81 19.73 21.47 48 19.84 19.78 19.71 19.62 19.54 21.26 49 19.85 19.79 19.72 19.62 19.55 21.27 50 19.89 19.79 19.72 19.63 19.56 21.28 51 19.77 19.70 19.62 19.53 19.45 21.17 52 19.62 19.57 19.51 19.46 19.38 21.09 53 19.44 19.41 19.39 19.36 19.33 21.03 54 20.94 20.94 20.94 20.94 20.94 20.94



JSP 764/AMDT 6

TABLE 30 – AFPS 05 – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES (PER £1 OF LUMP SUM ACCRUED AT DATE OF TRANSFER)

Age last birthday at Per £1 of Lump Sum Accrued at Date of Transfer Deduction for GMP of relevant date £1 pa

Age last birthday at date joined scheme

Less than 37 Greater than or equal to 37 AS PER Club TV-in

16 3.48 3.08 17 3.27 3.09 18 3.11 3.10 19 2.99 3.11 20 2.87 3.11 21 2.72 3.12 22 2.59 3.13 23 2.45 3.14 24 2.37 3.15 25 2.24 3.16 26 1.99 3.17 27 1.99 3.18 28 1.76 3.19 29 1.78 3.20 30 1.78 3.21 31 1.82 3.22 32 1.84 3.23 33 1.77 3.24 34 1.81 3.25 35 1.79 3.26 36 1.82 3.27 37 1.79 1.22 3.28 38 1.78 1.22 3.29 39 1.75 1.20 3.30 40 1.76 1.20 3.31 41 1.73 1.18 3.32 42 1.75 1.18 3.33 43 1.62 1.09 3.35 44 1.63 1.08 3.36 45 1.61 1.06 3.37 46 1.59 1.04 3.38 47 1.59 1.03 3.39 48 1.58 1.03 3.41 49 1.61 1.04 3.42 50 1.63 1.04 3.43 51 1.47 1.03 3.44 52 1.32 1.02 3.46 53 1.17 1.03 3.47 54 1.02 1.02 3.49

Notes: 1. This table only applies to Officers and Other Ranks in the AFPS 05. 2. When calculating the deduction for GMP, the factor given should be applied to the sum of the GMP amount in respect of service up to 5 April 1988 and 15% of the GMP amount in respect of service after that date. 3. These factors should not be used for any Medical and Dental Officers or members of the RFPS 05.

4-4J-4 SOURCE: GAD Series 205B (M) 31/01/12

JSP 764/AMDT 6

TABLE 31 – AFPS 05 – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES (PER £1 PA OF SPOUSE/PARTNER’S PENSION ACCRUED AT DATE OF TRANSFERRED)

Per £1 per annum of Spouse/Partner’s Pension Accrued at Date of Transfer

Age last birthday at relevant date Age last birthday at date joined scheme

Less than 37 Greater than or equal to 37 16 12.72 17 11.41 18 10.37 19 9.52 20 8.70 21 8.09 22 7.51 23 6.98 24 6.55 25 5.98 26 5.17 27 5.08 28 4.38 29 4.36 30 4.31 31 4.27 32 4.24 33 3.98 34 3.95 35 3.89 36 3.89 37 3.79 4.73 38 3.72 4.63 39 3.65 4.55 40 3.62 4.51 41 3.59 4.45 42 3.59 4.40 43 3.29 4.02 44 3.28 3.96 45 3.25 3.88 46 3.25 3.83 47 3.25 3.78 48 3.25 3.73 49 3.27 3.71 50 3.32 3.69 51 3.35 3.65 52 3.40 3.61 53 3.46 3.57 54 3.51 3.51


4-4J-5 SOURCE: GAD Series 205C (M) 31/01/12

JSP 764/AMDT 6

TABLE 32 – AFPS 05 – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES (PER £1 PA OF PENSION ACCRUED AT DATE OF TRANSFER)


at relevant date 16 17 18 19 20 21 22 23 16 79.94 17 72.41 72.10 18 66.45 66.15 65.86 19 61.59 61.32 61.04 60.77 20 56.90 56.64 56.39 56.13 55.88 21 52.90 52.66 52.42 52.19 51.95 51.71 22 49.34 49.12 48.90 48.68 48.46 48.23 48.01 23 46.01 45.80 45.59 45.39 45.18 44.98 44.77 44.46 24 43.30 43.10 42.91 42.71 42.52 42.32 42.13 41.84 25 39.92 39.73 39.55 39.37 39.19 39.00 38.82 38.56 26 34.64 34.48 34.32 34.16 34.00 33.84 33.68 33.45 27 34.01 33.86 33.70 33.54 33.38 33.23 33.07 32.84 28 29.49 29.35 29.21 29.07 28.93 28.79 28.65 28.45 29 29.24 29.10 28.96 28.82 28.68 28.54 28.40 28.21 30 28.92 28.79 28.65 28.51 28.37 28.24 28.10 27.91 31 28.57 28.43 28.30 28.16 28.02 27.89 27.75 27.56 32 28.34 28.21 28.07 27.94 27.80 27.66 27.53 27.34 33 26.77 26.64 26.51 26.38 26.25 26.12 25.99 25.82 34 26.51 26.38 26.25 26.12 25.99 25.86 25.73 25.56 35 26.07 25.94 25.82 25.69 25.56 25.44 25.31 25.14 36 25.87 25.74 25.62 25.49 25.37 25.24 25.11 24.94 37 25.47 25.34 25.22 25.10 24.97 24.85 24.72 24.56 38 25.05 24.93 24.81 24.69 24.57 24.44 24.32 24.16 39 24.79 24.67 24.55 24.43 24.31 24.19 24.07 23.91 40 24.71 24.59 24.47 24.35 24.23 24.11 23.99 23.76 41 24.73 24.61 24.50 24.38 24.26 24.15 24.03 23.80 42 25.18 25.07 24.96 24.84 24.73 24.61 24.50 24.27 43 23.27 23.17 23.06 22.96 22.86 22.75 22.65 22.45 44 23.33 23.24 23.14 23.04 22.94 22.84 22.75 22.55 45 23.04 22.95 22.86 22.77 22.68 22.59 22.50 22.32 46 22.94 22.86 22.78 22.69 22.61 22.53 22.44 22.28 47 22.80 22.72 22.65 22.57 22.49 22.42 22.34 22.19 48 22.42 22.36 22.29 22.22 22.15 22.09 22.02 21.88 49 22.19 22.14 22.08 22.02 21.96 21.90 21.84 21.73 50 22.01 21.96 21.91 21.86 21.81 21.76 21.71 21.61 51 21.63 21.59 21.55 21.52 21.48 21.44 21.40 21.32 52 21.19 21.17 21.14 21.11 21.09 21.06 21.03 20.98 53 20.71 20.70 20.68 20.67 20.66 20.64 20.63 20.60 54 21.89 21.89 21.89 21.89 21.89 21.89 21.89 21.89


4-4J-6 SOURCE: GAD Series 205A(F) 31/01/12

JSP 764/AMDT 6

TABLE 32 – AFPS 05 – continue – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES (PER £1 PA OF PENSION ACCRUED AT DATE OF TRANSFER)


at relevant date 24 25 26 27 28 29 30 31 16 17 18 19 20 21 22 23 24 41.74 25 38.48 39.24 26 33.39 34.04 34.04 27 32.78 33.43 33.43 33.59 28 28.42 28.95 28.96 29.12 29.12 29 28.17 28.70 28.71 28.87 28.87 28.88 30 27.87 28.39 28.40 28.56 28.56 28.57 28.61 31 27.53 28.04 28.05 28.21 28.21 28.22 28.26 28.09 32 27.31 27.82 27.83 27.99 27.99 28.00 28.03 27.87 33 25.80 26.26 26.27 26.44 26.45 26.46 26.50 26.34 34 25.54 26.00 26.01 26.18 26.18 26.19 26.23 26.07 35 25.12 25.57 25.58 25.75 25.75 25.76 25.80 25.64 36 24.93 25.37 25.39 25.55 25.55 25.56 25.60 25.45 37 24.54 24.98 24.99 25.15 25.16 25.17 25.21 25.05 38 24.14 24.57 24.59 24.74 24.75 24.76 24.80 24.64 39 23.89 24.31 24.33 24.49 24.49 24.50 24.54 24.39 40 23.74 24.16 24.18 24.34 24.34 24.35 24.39 24.24 41 23.56 23.98 24.00 24.15 24.16 24.17 24.21 24.06 42 24.04 23.81 23.82 23.98 23.98 23.99 24.03 23.88 43 22.24 22.04 21.83 21.98 21.99 22.00 22.04 21.90 44 22.36 22.16 21.97 21.77 21.78 21.79 21.83 21.69 45 22.14 21.96 21.78 21.60 21.42 21.43 21.46 21.33 46 22.11 21.94 21.77 21.61 21.44 21.27 21.31 21.17 47 22.04 21.89 21.73 21.58 21.43 21.28 21.12 20.99 48 21.75 21.61 21.48 21.35 21.21 21.08 20.94 20.81 49 21.61 21.49 21.37 21.26 21.14 21.02 20.91 20.79 50 21.52 21.42 21.32 21.22 21.12 21.02 20.93 20.83 51 21.25 21.17 21.09 21.02 20.94 20.86 20.79 20.71 52 20.93 20.88 20.82 20.77 20.72 20.66 20.61 20.56 53 20.57 20.54 20.52 20.49 20.46 20.43 20.41 20.38 54 21.89 21.89 21.89 21.89 21.89 21.89 21.89 21.89


4-4J-7 Source: GAD Series 205A (F) 31/01/12

JSP 764/AMDT 6

TABLE 32 – AFPS 05 – continue – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES (PER £1 PA OF PENSION ACCRUED AT DATE OF TRANSFER)

Age last Age last birthday at date joined scheme birthday at Greater than

relevant date 32 33 34 35 36 or equal to 37 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 27.70 33 26.17 26.11 34 25.91 25.85 25.77 35 25.48 25.43 25.35 25.24 36 25.28 25.23 25.15 25.05 24.97 37 24.89 24.84 24.76 24.66 24.58 26.67 38 24.49 24.44 24.36 24.26 24.18 26.24 39 24.23 24.18 24.11 24.01 23.93 25.97 40 24.08 24.03 23.96 23.87 23.79 25.82 41 23.90 23.85 23.78 23.69 23.61 25.63 42 23.73 23.68 23.61 23.51 23.44 25.43 43 21.75 21.71 21.65 21.57 21.52 23.38 44 21.54 21.50 21.44 21.36 21.30 23.15 45 21.18 21.14 21.08 21.01 20.95 22.75 46 21.03 20.99 20.93 20.86 20.80 22.59 47 20.85 20.81 20.75 20.67 20.62 22.40 48 20.67 20.62 20.57 20.49 20.44 22.20 49 20.67 20.63 20.57 20.50 20.44 22.21 50 20.73 20.63 20.58 20.50 20.45 22.22 51 20.64 20.56 20.48 20.41 20.35 22.11 52 20.50 20.45 20.40 20.35 20.29 22.04 53 20.35 20.32 20.30 20.27 20.24 21.98 54 21.89 21.89 21.89 21.89 21.89 21.89


4-4J-8 SOURCE: GAD Series 205A (F) 31/01/12

JSP 764/AMDT 6

TABLE 33 – AFPS 05 – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES (PER £1 OF LUMP SUM ACCRUED AT DATE OF TRANSFER)

Age last birthday at Per £1 of Lump Sum Accrued at Date of Transfer Deduction for GMP of relevant date £1 pa

Age last birthday at date joined scheme

Less than 37 Greater than or equal to 37 AS PER Club TV-in

16 3.48 2.58 17 3.27 2.59 18 3.11 2.60 19 2.99 2.61 20 2.87 2.61 21 2.64 2.62 22 2.51 2.63 23 2.38 2.64 24 2.30 2.64 25 2.24 2.65 26 1.99 2.66 27 1.99 2.67 28 1.76 2.67 29 1.78 2.68 30 1.78 2.69 31 1.82 2.70 32 1.84 2.70 33 1.77 2.71 34 1.81 2.72 35 1.79 2.73 36 1.79 2.74 37 1.79 1.22 2.74 38 1.75 1.19 2.75 39 1.75 1.2 2.76 40 1.76 1.2 2.77 41 1.73 1.18 2.78 42 1.75 1.18 2.79 43 1.62 1.09 2.79 44 1.63 1.08 2.80 45 1.61 1.06 2.81 46 1.59 1.04 2.82 47 1.59 1.03 2.83 48 1.58 1.03 2.84 49 1.61 1.04 2.85 50 1.63 1.04 2.86 51 1.47 1.03 2.87 52 1.32 1.02 2.88 53 1.17 1.03 2.90 54 1.02 1.02 2.91

Notes: 1. This table only applies to Officers and Other Ranks in the AFPS 05. 2. When calculating the deduction for GMP, the factor given should be applied to the sum of the GMP amount in respect of service up to 5 April 1988 and 15% of the GMP amount in respect of service after that date. 3. These factors should not be used for any Medical and Dental Officers or members of the RFPS 05.

4-4J-9 SOURCE: GAD Series 205B (F) 31/01/12

JSP 764/AMDT 6

TABLE 34 – AFPS 05 – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES (PER£1 PA OF SPOUSE/PARTNER’S PENSION ACCRUED AT DATE OF TRANSFER)

Age last birthday at relevant date Age last birthday at date joined scheme

Less than 37 Greater than or equal to 37

16 6.56 17 5.88 18 5.34 19 4.90 20 4.47 21 4.13 22 3.83 23 3.58 24 3.34 25 3.04 26 2.64 27 2.58 28 2.23 29 2.20 30 2.19 31 2.17 32 2.14 33 2.02 34 2.01 35 1.96 36 1.96 37 1.92 2.39 38 1.87 2.33 39 1.84 2.29 40 1.81 2.25 41 1.80 2.23 42 1.80 2.20 43 1.63 2.00 44 1.63 1.97 45 1.60 1.91 46 1.60 1.88 47 1.58 1.84 48 1.57 1.79 49 1.56 1.77 50 1.58 1.76 51 1.58 1.71 52 1.58 1.68 53 1.60 1.65 54 1.60 1.60


4-4J-10 SOURCE: GAD series 205C (F) 31/01/12

JSP 764/AMDT 6

TABLE 35 – AFPS 05- MODOs – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR MALES


16 84.68 3.87 20.65 3.08 17 76.37 3.52 18.36 3.09 18 70.13 3.25 16.54 3.10 19 65.11 3.04 15.06 3.11 20 60.78 2.85 13.82 3.11 21 57.33 2.70 12.87 3.12 22 54.14 2.56 11.90 3.13 23 51.60 2.44 11.17 3.14 24 48.17 2.28 10.30 3.15 25 42.12 2.00 8.88 3.16 26 38.70 1.83 8.02 3.17 27 35.23 1.67 7.19 3.18 28 31.35 1.48 6.34 3.19 29 31.02 1.46 6.25 3.20 30 30.70 1.44 6.10 3.21 31 30.43 1.46 5.96 3.22 32 28.73 1.37 5.58 3.23 33 27.06 1.28 5.18 3.24 34 26.81 1.29 5.08 3.25 35 26.47 1.27 4.97 3.26 36 26.14 1.27 4.87 3.27 37 25.76 1.24 4.76 3.28 38 25.44 1.23 4.68 3.29 39 25.05 1.20 4.57 3.30 40 24.67 1.20 4.49 3.31 41 24.56 1.18 4.45 3.32 42 22.93 1.11 4.13 3.33 43 21.08 1.02 3.78 3.35 44 20.92 1.02 3.73 3.36 45 20.78 1.01 3.70 3.37 46 20.62 0.99 3.64 3.38 47 20.45 0.99 3.60 3.39 48 20.32 0.98 3.56 3.41 49 20.20 0.99 3.52 3.42 50 20.09 0.98 3.48 3.43 51 20.09 0.98 3.46 3.44 52 20.21 0.98 3.46 3.46 53 20.35 0.99 3.45 3.47 54 20.49 1.00 3.44 3.49


4-4J-11 SOURCE: GAD Series 206A 31/01/12

JSP 764/AMDT 6

TABLE 36 – AFPPS 05 – MODOs – NON CLUB FACTORS FOR INCOMING TRANSFERS FOR FEMALES


16 88.24 3.87 10.65 2.58 17 79.60 3.52 9.46 2.59 18 73.10 3.25 8.51 2.60 19 67.88 3.04 7.74 2.61 20 63.37 2.85 7.10 2.61 21 59.78 2.61 6.56 2.62 22 56.46 2.48 6.07 2.63 23 53.81 2.37 5.73 2.64 24 50.23 2.22 5.25 2.64 25 43.91 2.00 4.52 2.65 26 40.34 1.83 4.10 2.66 27 36.77 1.67 3.66 2.67 28 32.72 1.48 3.24 2.67 29 32.36 1.46 3.16 2.68 30 32.06 1.44 3.10 2.69 31 31.77 1.46 3.04 2.70 32 29.97 1.37 2.82 2.70 33 28.25 1.28 2.63 2.71 34 27.97 1.29 2.58 2.72 35 27.61 1.27 2.51 2.73 36 27.25 1.24 2.46 2.74 37 26.87 1.24 2.41 2.74 38 26.52 1.21 2.35 2.75 39 26.12 1.20 2.31 2.76 40 25.72 1.20 2.24 2.77 41 25.62 1.18 2.23 2.78 42 23.90 1.11 2.07 2.79 43 21.97 1.02 1.88 2.79 44 21.82 1.02 1.85 2.80 45 21.67 1.01 1.82 2.81 46 21.51 0.99 1.79 2.82 47 21.33 0.99 1.75 2.83 48 21.21 0.98 1.71 2.84 49 21.09 0.99 1.68 2.85 50 20.97 0.98 1.66 2.86 51 20.98 0.98 1.62 2.87 52 21.12 0.98 1.61 2.88 53 21.27 0.99 1.59 2.90 54 21.42 1.00 1.57 2.91


4-4J-12 SOURCE: GAD Series 206B 31/01/12

JSP 764/AMDT 6

Annex K to Chapter 4

TABLE 37 – AFPS 05/RFPS – TRIVIAL COMMUTATION FACTORS – MALE MEMBERS

Age last birthday at Gross member’s Contingent spouse’s Deduction for Pre-88 Deduction for Post-commutation date pension of £1 pa pension of £1 pa GMP of £1 pa 88 GMP of £1 pa

60 17.94 3.61 0.00 0.00 61 17.52 3.68 0.00 0.00 62 17.09 3.74 0.00 0.00 63 16.65 3.81 0.00 0.00 64 16.22 3.87 0.00 0.00 65 15.78 3.92 0.00 0.00 66 15.33 3.97 0.00 0.00 67 14.89 4.02 0.00 0.00 68 14.44 4.06 0.00 0.00 69 13.99 4.10 0.00 0.00 70 13.54 4.13 0.00 0.00 71 13.09 4.16 0.00 0.00 72 12.64 4.18 0.00 0.00 73 12.19 4.19 0.00 0.00 74 11.74 4.20 0.00 0.00 75 11.29 4.20 0.00 0.00

4-4K-1 SOURCE: GAD Series 601A 02/09/11

JSP 764/AMDT 6

TABLE 38 – AFPS 05/RFPS 05 – TRIVIAL COMMUTATION FACTORS – FEMALE MEMBERS

Age last birthday at Gross member’s Contingent spouse’s Deduction for Pre-88 Deduction for Post-commutation date pension of £1 pa pension of £1 pa GMP of £1 pa 88 GMP of £1 pa

60 19.23 1.49 0.00 0.00 61 18.83 1.51 0.00 0.00 62 18.44 1.53 0.00 0.00 63 18.03 1.54 0.00 0.00 64 17.63 1.55 0.00 0.00 65 17.22 1.56 0.00 0.00 66 16.80 1.57 0.00 0.00 67 16.38 1.57 0.00 0.00 68 15.96 1.57 0.00 0.00 69 15.54 1.57 0.00 0.00 70 15.11 1.56 0.00 0.00 71 14.68 1.55 0.00 0.00 72 14.24 1.54 0.00 0.00 73 13.81 1.53 0.00 0.00 74 13.37 1.51 0.00 0.00 75 12.94 1.50 0.00 0.00

4-4K-2 SOURCE: GAD Series 601B 02/09/11

JSP 764/AMDT 6

TABLE 39 – AFPS 05/RFPS 05 – TRIVIAL COMMUTATION FACTORS FOR SPOUSE – MALE MEMBERS

Age last birthday at Gross Spouse pension on Deduction for Pre-88 Deduction for Post-88 commutation date of £1 pa GMP of £1 pa GMP of £1 pa

21 28.65 0.00 0.00 22 28.49 0.00 0.00 23 28.34 0.00 0.00 24 28.17 0.00 0.00 25 28.00 0.00 0.00 26 27.83 0.00 0.00 27 27.65 0.00 0.00 28 27.47 0.00 0.00 29 27.28 0.00 0.00 30 27.08 0.00 0.00 31 26.88 0.00 0.00 32 26.68 0.00 0.00 33 26.47 0.00 0.00 34 26.25 0.00 0.00 35 26.03 0.00 0.00 36 25.80 0.00 0.00 37 25.56 0.00 0.00 38 25.31 0.00 0.00 39 25.06 0.00 0.00 40 24.80 0.00 0.00 41 24.54 0.00 0.00 42 24.26 0.00 0.00 43 23.98 0.00 0.00 44 23.69 0.00 0.00 45 23.39 0.00 0.00 46 23.09 0.00 0.00 47 22.77 0.00 0.00 48 22.45 0.00 0.00 49 22.12 0.00 0.00 50 21.78 0.00 0.00 51 21.43 0.00 0.00 52 21.08 0.00 0.00 53 20.71 0.00 0.00 54 20.34 0.00 0.00 55 19.96 0.00 0.00 56 19.57 0.00 0.00 57 19.17 0.00 0.00 58 18.77 0.00 0.00 59 18.36 0.00 0.00 60 17.94 0.00 0.00 61 17.52 0.00 0.00 62 17.09 0.00 0.00 63 16.65 0.00 0.00 64 16.22 0.00 0.00 65 15.78 0.00 0.00 66 15.33 0.00 0.00 67 14.89 0.00 0.00 68 14.44 0.00 0.00 69 13.99 0.00 0.00 70 13.54 0.00 0.00 71 13.09 0.00 0.00 72 12.64 0.00 0.00 73 12.19 0.00 0.00 74 11.74 0.00 0.00 75 11.29 0.00 0.00 76 10.85 0.00 0.00 77 10.41 0.00 0.00 78 9.98 0.00 0.00 79 9.55 0.00 0.00 80 9.13 0.00 0.00 81 8.73 0.00 0.00 82 8.32 0.00 0.00 83 7.93 0.00 0.00 84 7.55 0.00 0.00 85 7.18 0.00 0.00 86 6.82 0.00 0.00 87 6.47 0.00 0.00 88 6.12 0.00 0.00 89 5.79 0.00 0.00 90 5.46 0.00 0.00

4-4K-3 SOURCE: GAD Series 601C 02/09/11

JSP 764/AMDT 6

TABLE 40 – AFPS 05/RFPS – TRIVIAL COMMUTATION FACTORS – SPOUSE – FEMALE MEMBERS

Age last birthday at Gross Spouse pension on Deduction for Pre-88 Deduction for Post-88 commutation date of £1 pa GMP of £1 pa GMP of £1 pa

21 29.08 0.00 0.00 22 28.94 0.00 0.00 23 28.79 0.00 0.00 24 28.64 0.00 0.00 25 28.48 0.00 0.00 26 28.32 0.00 0.00 27 28.16 0.00 0.00 28 27.99 0.00 0.00 29 27.82 0.00 0.00 30 27.64 0.00 0.00 31 27.45 0.00 0.00 32 27.26 0.00 0.00 33 27.07 0.00 0.00 34 26.87 0.00 0.00 35 26.66 0.00 0.00 36 26.45 0.00 0.00 37 26.23 0.00 0.00 38 26.00 0.00 0.00 39 25.77 0.00 0.00 40 25.53 0.00 0.00 41 25.29 0.00 0.00 42 25.03 0.00 0.00 43 24.77 0.00 0.00 44 24.51 0.00 0.00 45 24.23 0.00 0.00 46 23.95 0.00 0.00 47 23.66 0.00 0.00 48 23.37 0.00 0.00 49 23.06 0.00 0.00 50 22.75 0.00 0.00 51 22.43 0.00 0.00 52 22.11 0.00 0.00 53 21.77 0.00 0.00 54 21.43 0.00 0.00 55 21.08 0.00 0.00 56 20.73 0.00 0.00 57 20.36 0.00 0.00 58 19.99 0.00 0.00 59 19.61 0.00 0.00 60 19.23 0.00 0.00 61 18.83 0.00 0.00 62 18.44 0.00 0.00 63 18.03 0.00 0.00 64 17.63 0.00 0.00 65 17.22 0.00 0.00 66 16.80 0.00 0.00 67 16.38 0.00 0.00 68 15.96 0.00 0.00 69 15.54 0.00 0.00 70 15.11 0.00 0.00 71 14.68 0.00 0.00 72 14.24 0.00 0.00 73 13.81 0.00 0.00 74 13.37 0.00 0.00 75 12.94 0.00 0.00 76 12.50 0.00 0.00 77 12.07 0.00 0.00 78 11.63 0.00 0.00 79 11.20 0.00 0.00 80 10.77 0.00 0.00 81 10.35 0.00 0.00 82 9.93 0.00 0.00 83 9.52 0.00 0.00 84 9.11 0.00 0.00 85 8.71 0.00 0.00 86 8.32 0.00 0.00 87 7.93 0.00 0.00 88 7.54 0.00 0.00 89 7.17 0.00 0.00 90 6.79 0.00 0.00

4-4K-4 SOURCE: GAD Series 601D 02/09/11

JSP 764/AMDT 6

Annex L to Chapter 4

TABLE 41 – AFPS05 – SCHEME PAYS – ANNUAL ALLOWANCE – DEFAULT CONVERSION – MALE

Age last birthday at Default conversion relevant date factor

16 5.07 17 5.19 18 5.34 19 5.50 20 5.65 21 5.78 22 5.95 23 6.12 24 6.29 25 6.46 26 6.64 27 6.82 28 7.01 29 7.20 30 7.40 31 7.60 32 7.81 33 8.02 34 8.23 35 8.48 36 8.71 37 8.94 38 9.21 39 9.46 40 9.71 41 10.00 42 10.26 43 10.56 44 10.84 45 11.16 46 11.48 47 11.78 48 12.12 49 12.47 50 12.82 51 13.19 52 13.56 53 13.95 54 14.35 55 14.76 56 15.18 57 15.62 58 16.11 59 16.58 60 17.10 61 17.62 62 18.18 63 18.77 64 19.39

Notes: 1. The reduction in pension applies only to the member’s pension. Dependants’ benefits are not affected. 2. The reduction in pension is equal to the tax charge divided by the appropriate factor. The reduction in lump sum is equal to three times the reduction in pension.

4-4L-1 SOURCE: GAD Series 1201A 07/12/11

JSP 764/AMDT 6

TABLE 42 – AFPS05 – SCHEME PAYS – ANNUAL ALLOWANCE – DEFAULT CONVERSION – FEMALE

Notes:

Age last birthday at relevant date

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

Default conversion factor

5.31 5.47 5.62 5.79 5.92 6.09 6.27 6.44 6.63 6.81 7.00 7.20 7.40 7.60 7.81 8.02 8.24 8.46 8.69 8.96 9.20 9.45 9.70 9.99 10.26 10.56 10.85 11.16 11.46 11.80 12.14 12.46 12.82 13.19 13.57 13.96 14.37 14.78 15.21 15.65 16.11 16.58 17.10 17.60 18.16 18.70 19.28 19.89 20.52

1. The reduction in pension applies only to the member’s pension. Dependants’ benefits are not affected. 2. The reduction in pension is equal to the tax charge divided by the appropriate factor. The reduction in lump sum is equal to three times the reduction in pension.

4-4L-2 SOURCE: GAD Series 1201B 07/12/11

JSP 764/AMDT 6

TABLE 43 – AFPS05/RFPS05 – SCHEME PAYS – ANNUAL ALLOWANCE – PENSION ONLY CONVERSION FACTORS – MALES

Age last birthday at Gross Pension of relevant date £1 per annum

16 4.32 17 4.44 18 4.56 19 4.69 20 4.81 21 4.94 22 5.08 23 5.22 24 5.36 25 5.50 26 5.65 27 5.80 28 5.96 29 6.12 30 6.29 31 6.46 32 6.64 33 6.82 34 7.00 35 7.19 36 7.39 37 7.59 38 7.80 39 8.02 40 8.24 41 8.47 42 8.70 43 8.94 44 9.19 45 9.45 46 9.71 47 9.98 48 10.26 49 10.55 50 10.84 51 11.15 52 11.46 53 11.79 54 12.13 55 12.48 56 12.84 57 13.22 58 13.62 59 14.03 60 14.46 61 14.92 62 15.39 63 15.89 64 16.42

Notes: 1. The reduction in pension applies only to the member’s pension. Dependants’ benefits are not affected. 2. The reduction in pension is equal to the tax charge divided by the appropriate factor. The reduction in lump sum is equal to three times the reduction in pension.


JSP 764/AMDT 6

TABLE 44 – AFPS05/RFPS05 – SCHEME PAYS – ANNUAL ALLOWANCE – PENSION ONLY CONVERSION FACTORS – FEMALES


16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

Notes:

Gross Pension of £1 per annum

4.59 4.72 4.84 4.98 5.11 5.25 5.40 5.54 5.70 5.85 6.01 6.18 6.35 6.52 6.70 6.88 7.07 7.26 7.46 7.67 7.88 8.10 8.32 8.55 8.79 9.03 9.29 9.54 9.81 10.09 10.37 10.66 10.96 11.27 11.59 11.92 12.27 12.62 12.99 13.37 13.77 14.18 14.61 15.05 15.52 16.00 16.49 17.01 17.55

1. The reduction in pension applies only to the member’s pension. Dependants’ benefits are not affected. 2. The reduction in pension is equal to the tax charge divided by the appropriate factor. The reduction in lump sum is equal to three times the reduction in pension.


JSP 764/AMDT 6

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76

.285

.2

95

.305

.3

15

.326

.3

37

.349

.3

62

.376

.3

90

.405

.4

21

11

.237

.2

45

.252

.2

60

.268

.2

77

.286

.2

96

.305

.3

16

.327

.3

38

.350

.3

63

.377

.3

91

.406

.4

22

Age

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .4

24

.441

.4

60

.480

.5

01

.524

.5

49

.576

.6

06

.638

.6

73

.710

.7

49

.792

.8

38

.888

.9

43

1.00

0 1

.425

.4

43

.461

.4

81

.503

.5

26

.552

.5

79

.609

.6

41

.676

.7

13

.753

.7

96

.842

.8

93

.948

1.

008

2 .4

27

.444

.4

63

.483

.5

05

.528

.5

54

.581

.6

12

.644

.6

79

.716

.7

56

.799

.8

46

.897

.9

53

1.01

4 3

.428

.4

46

.465

.4

85

.507

.5

30

.556

.5

84

.614

.6

47

.682

.7

19

.760

.8

03

.850

.9

02

.958

1.

019

4 .4

30

.447

.4

66

.487

.5

09

.533

.5

58

.586

.6

17

.650

.6

85

.723

.7

63

.807

.8

55

.906

.9

63

1.02

5 5

.431

.4

49

.468

.4

89

.511

.5

35

.561

.5

89

.620

.6

53

.688

.7

26

.767

.8

11

.859

.9

11

.968

1.

030

6 .4

33

.450

.4

70

.490

.5

13

.537

.5

63

.591

.6

22

.655

.6

91

.729

.7

70

.815

.8

63

.915

.9

73

1.03

6 7

.434

.4

52

.471

.4

92

.515

.5

39

.565

.5

94

.625

.6

58

.694

.7

33

.774

.8

19

.867

.9

20

.978

1.

041

8 .4

35

.454

.4

73

.494

.5

16

.541

.5

67

.596

.6

28

.661

.6

97

.736

.7

77

.822

.8

71

.924

.9

83

1.04

7 9

.437

.4

55

.475

.4

96

.518

.5

43

.570

.5

99

.630

.6

64

.700

.7

39

.781

.8

26

.875

.9

29

.988

1.

052

10

.438

.4

57

.476

.4

98

.520

.5

45

.572

.6

01

.633

.6

67

.703

.7

42

.785

.8

30

.879

.9

33

.993

1.

058

11

.440

.4

58

.478

.4

99

.522

.5

47

.574

.6

04

.636

.6

70

.706

.7

46

.788

.8

34

.884

.9

38

.998

1.

063

Not

es:

1. A

n o

ffse

t th

at is

due

at

age

65 a

nd

is d

educ

ted

at a

ge Y

sho

uld

be m

ulti

plie

d by

the

fac

tor

for

age

Y.2.

The

se f

acto

rs s

houl

d n

ot b

e us

ed f

or a

ny

othe

r pu

rpos

e (e

.g. d

ivor

ce).


JSP 764/AMDT 6

TA

BL

E 4

6 –

AF

PS

05/

RF

PS

– A

DJ

US

TM

EN

T F

AC

TO

RS

FO

R L

UM

P S

UM

OF

FS

ET

S –

RE

TIR

EM

EN

T I

N N

OR

MA

L H

EA

LT

H –

MA

LE

Age

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

Mon

ths

0 .3

65

.376

.3

87

.398

.4

10

.421

.4

34

.446

.4

59

.473

.4

86

.500

.5

15

.530

.5

45

.561

.5

77

.594

1

.366

.3

76

.388

.3

99

.411

.4

22

.435

.4

47

.460

.4

74

.488

.5

02

.516

.5

31

.547

.5

62

.579

.5

96

2 .3

67

.377

.3

88

.400

.4

11

.424

.4

36

.449

.4

62

.475

.4

89

.503

.5

17

.532

.5

48

.564

.5

80

.597

3

.368

.3

78

.389

.4

01

.412

.4

25

.437

.4

50

.463

.4

76

.490

.5

04

.519

.5

34

.549

.5

65

.582

.5

98

4 .3

68

.379

.3

90

.402

.4

13

.426

.4

38

.451

.4

64

.477

.4

91

.505

.5

20

.535

.5

50

.566

.5

83

.600

5

.369

.3

80

.391

.4

03

.414

.4

27

.439

.4

52

.465

.4

78

.492

.5

06

.521

.5

36

.552

.5

68

.584

.6

01

6 .3

70

.381

.3

92

.404

.4

15

.428

.4

40

.453

.4

66

.479

.4

93

.508

.5

22

.538

.5

53

.569

.5

86

.603

7

.371

.3

82

.393

.4

05

.416

.4

29

.441

.4

54

.467

.4

81

.495

.5

09

.524

.5

39

.554

.5

71

.587

.6

04

8 .3

72

.383

.3

94

.406

.4

17

.430

.4

42

.455

.4

68

.482

.4

96

.510

.5

25

.540

.5

56

.572

.5

89

.606

9

.373

.3

84

.395

.4

07

.418

.4

31

.443

.4

56

.469

.4

83

.497

.5

11

.526

.5

41

.557

.5

73

.590

.6

07

10

.374

.3

85

.396

.4

08

.419

.4

32

.444

.4

57

.470

.4

84

.498

.5

12

.527

.5

43

.558

.5

75

.591

.6

09

11

.375

.3

86

.397

.4

09

.420

.4

33

.445

.4

58

.472

.4

85

.499

.5

14

.529

.5

44

.560

.5

76

.593

.6

10

Age

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .6

11

.629

.6

48

.667

.6

86

.706

.7

27

.748

.7

70

.793

.8

16

.840

.8

65

.890

.9

17

.944

.9

72

1.00

0 1

.613

.6

31

.649

.6

68

.688

.7

08

.729

.7

50

.772

.7

95

.818

.8

42

.867

.8

93

.919

.9

46

.975

1.

004

2 .6

14

.632

.6

51

.670

.6

90

.710

.7

31

.752

.7

74

.797

.8

20

.844

.8

69

.895

.9

21

.949

.9

77

1.00

6 3

.616

.6

34

.653

.6

72

.691

.7

12

.732

.7

54

.776

.7

99

.822

.8

46

.871

.8

97

.924

.9

51

.979

1.

009

4 .6

17

.635

.6

54

.673

.6

93

.713

.7

34

.756

.7

78

.801

.8

24

.848

.8

73

.899

.9

26

.953

.9

82

1.01

1 5

.619

.6

37

.656

.6

75

.695

.7

15

.736

.7

57

.780

.8

03

.826

.8

50

.876

.9

01

.928

.9

56

.984

1.

014

6 .6

20

.639

.6

57

.676

.6

96

.717

.7

38

.759

.7

82

.804

.8

28

.853

.8

78

.904

.9

30

.958

.9

87

1.01

6 7

.622

.6

40

.659

.6

78

.698

.7

18

.739

.7

61

.783

.8

06

.830

.8

55

.880

.9

06

.933

.9

60

.989

1.

019

8 .6

23

.642

.6

60

.680

.7

00

.720

.7

41

.763

.7

85

.808

.8

32

.857

.8

82

.908

.9

35

.963

.9

92

1.02

1 9

.625

.6

43

.662

.6

81

.701

.7

22

.743

.7

65

.787

.8

10

.834

.8

59

.884

.9

10

.937

.9

65

.994

1.

024

10

.626

.6

45

.664

.6

83

.703

.7

24

.745

.7

67

.789

.8

12

.836

.8

61

.886

.9

12

.939

.9

67

.996

1.

026

11

.628

.6

46

.665

.6

85

.705

.7

25

.747

.7

68

.791

.8

14

.838

.8

63

.888

.9

15

.942

.9

70

.999

1.

029

Not

es:

1. A

n o

ffse

t th

at is

due

at

age

65 a

nd

is d

educ

ted

at a

ge Y

sho

uld

be m

ulti

plie

d by

the

fac

tor

for

age

Y.2.

The

se f

acto

rs s

houl

d n

ot b

e us

ed f

or a

ny

othe

r pu

rpos

e (e

.g. d

ivor

ce).


JSP 764/AMDT 6

TA

BL

E 4

7 –

AF

PS

05/

RF

PS

– A

DJ

US

TM

EN

T F

AC

TO

RS

FO

R P

EN

SIO

N O

FF

SE

TS

– R

ET

IRE

ME

NT

IN

NO

RM

AL

HE

AL

TH

– F

EM

AL

E

Age

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

Mon

ths

0 .2

44

.252

.2

59

.267

.2

75

.284

.2

93

.302

.3

12

.322

.3

33

.344

.3

56

.368

.3

82

.395

.4

10

.425

1

.245

.2

52

.260

.2

68

.276

.2

85

.294

.3

03

.313

.3

23

.334

.3

45

.357

.3

70

.383

.3

97

.411

.4

27

2 .2

46

.253

.2

61

.269

.2

77

.286

.2

95

.304

.3

14

.324

.3

35

.346

.3

58

.371

.3

84

.398

.4

13

.428

3

.246

.2

54

.261

.2

69

.278

.2

86

.295

.3

05

.315

.3

25

.336

.3

47

.359

.3

72

.385

.3

99

.414

.4

30

4 .2

47

.254

.2

62

.270

.2

78

.287

.2

96

.306

.3

15

.326

.3

37

.348

.3

60

.373

.3

86

.400

.4

15

.431

5

.247

.2

55

.263

.2

71

.279

.2

88

.297

.3

06

.316

.3

27

.338

.3

49

.361

.3

74

.387

.4

01

.416

.4

32

6 .2

48

.255

.2

63

.271

.2

80

.289

.2

98

.307

.3

17

.328

.3

39

.350

.3

62

.375

.3

88

.403

.4

18

.434

7

.249

.2

56

.264

.2

72

.280

.2

89

.298

.3

08

.318

.3

29

.340

.3

51

.363

.3

76

.390

.4

04

.419

.4

35

8 .2

49

.257

.2

65

.273

.2

81

.290

.2

99

.309

.3

19

.329

.3

41

.352

.3

64

.377

.3

91

.405

.4

20

.436

9

.250

.2

57

.265

.2

73

.282

.2

91

.300

.3

10

.320

.3

30

.341

.3

53

.365

.3

78

.392

.4

06

.422

.4

38

10

.250

.2

58

.266

.2

74

.283

.2

91

.301

.3

10

.321

.3

31

.342

.3

54

.366

.3

79

.393

.4

08

.423

.4

39

11

.251

.2

59

.267

.2

75

.283

.2

92

.302

.3

11

.321

.3

32

.343

.3

55

.367

.3

80

.394

.4

09

.424

.4

40

Age

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .4

42

.459

.4

78

.498

.5

19

.542

.5

67

.594

.6

23

.654

.6

88

.723

.7

61

.803

.8

47

.895

.9

46

1.00

0 1

.443

.4

61

.480

.5

00

.521

.5

44

.569

.5

96

.626

.6

57

.691

.7

26

.765

.8

06

.851

.8

99

.951

1.

008

2 .4

45

.462

.4

81

.501

.5

23

.546

.5

71

.599

.6

28

.660

.6

94

.730

.7

68

.810

.8

55

.903

.9

56

1.01

3 3

.446

.4

64

.483

.5

03

.525

.5

48

.574

.6

01

.631

.6

63

.696

.7

33

.772

.8

14

.859

.9

07

.960

1.

018

4 .4

48

.466

.4

85

.505

.5

27

.550

.5

76

.604

.6

33

.665

.6

99

.736

.7

75

.817

.8

63

.912

.9

65

1.02

3 5

.449

.4

67

.486

.5

07

.529

.5

53

.578

.6

06

.636

.6

68

.702

.7

39

.779

.8

21

.867

.9

16

.970

1.

028

6 .4

51

.469

.4

88

.509

.5

31

.555

.5

80

.608

.6

39

.671

.7

05

.742

.7

82

.825

.8

71

.920

.9

74

1.03

3 7

.452

.4

70

.490

.5

10

.533

.5

57

.583

.6

11

.641

.6

74

.708

.7

45

.785

.8

28

.875

.9

25

.979

1.

038

8 .4

54

.472

.4

91

.512

.5

35

.559

.5

85

.613

.6

44

.676

.7

11

.749

.7

89

.832

.8

78

.929

.9

84

1.04

3 9

.455

.4

73

.493

.5

14

.536

.5

61

.587

.6

16

.646

.6

79

.714

.7

52

.792

.8

36

.882

.9

33

.988

1.

048

10

.456

.4

75

.495

.5

16

.538

.5

63

.589

.6

18

.649

.6

82

.717

.7

55

.796

.8

39

.886

.9

38

.993

1.

053

11

.458

.4

76

.496

.5

17

.540

.5

65

.591

.6

21

.652

.6

85

.720

.7

58

.799

.8

43

.890

.9

42

.998

1.

059

Not

es:

1. A

n o

ffse

t th

at is

due

at

age

65 a

nd

is d

educ

ted

at a

ge Y

sho

uld

be m

ulti

plie

d by

the

fac

tor

for

age

Y.2.

The

se f

acto

rs s

houl

d n

ot b

e us

ed f

or a

ny

othe

r pu

rpos

e (e

.g. d

ivor

ce).

4-4L-7 SOURCE:GAD Series 1202C 07/12/11

JSP 764/AMDT 6

TA

BL

E 4

8 –

AF

PS

05/

RF

PS

– A

DJ

US

TM

EN

T F

AC

TO

RS

FO

R L

UM

P S

UM

OF

FS

ET

S –

RE

TIR

EM

EN

T I

N N

OR

MA

L H

EA

LT

H –

FE

MA

LE

Age

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

Mon

ths

0 .3

63

.374

.3

85

.396

.4

08

.420

.4

32

.445

.4

58

.472

.4

85

.500

.5

14

.529

.5

45

.561

.5

77

.594

1

.364

.3

75

.386

.3

97

.409

.4

21

.433

.4

46

.459

.4

73

.487

.5

01

.515

.5

30

.546

.5

62

.578

.5

95

2 .3

65

.376

.3

87

.398

.4

10

.422

.4

35

.447

.4

60

.474

.4

88

.502

.5

17

.532

.5

47

.563

.5

80

.597

3

.366

.3

77

.388

.3

99

.411

.4

23

.436

.4

48

.462

.4

75

.489

.5

03

.518

.5

33

.549

.5

65

.581

.5

98

4 .3

67

.378

.3

89

.400

.4

12

.424

.4

37

.449

.4

63

.476

.4

90

.504

.5

19

.534

.5

50

.566

.5

83

.600

5

.368

.3

79

.390

.4

01

.413

.4

25

.438

.4

51

.464

.4

77

.491

.5

06

.520

.5

36

.551

.5

67

.584

.6

01

6 .3

69

.380

.3

91

.402

.4

14

.426

.4

39

.452

.4

65

.478

.4

92

.507

.5

22

.537

.5

53

.569

.5

85

.603

7

.370

.3

80

.392

.4

03

.415

.4

27

.440

.4

53

.466

.4

80

.494

.5

08

.523

.5

38

.554

.5

70

.587

.6

04

8 .3

70

.381

.3

93

.404

.4

16

.428

.4

41

.454

.4

67

.481

.4

95

.509

.5

24

.539

.5

55

.571

.5

88

.605

9

.371

.3

82

.394

.4

05

.417

.4

29

.442

.4

55

.468

.4

82

.496

.5

10

.525

.5

41

.557

.5

73

.590

.6

07

10

.372

.3

83

.395

.4

06

.418

.4

30

.443

.4

56

.469

.4

83

.497

.5

12

.527

.5

42

.558

.5

74

.591

.6

08

11

.373

.3

84

.395

.4

07

.419

.4

31

.444

.4

57

.470

.4

84

.498

.5

13

.528

.5

43

.559

.5

76

.592

.6

10

Age

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .6

11

.629

.6

48

.666

.6

86

.706

.7

27

.748

.7

70

.793

.8

16

.840

.8

65

.890

.9

17

.944

.9

72

1.00

0 1

.613

.6

31

.649

.6

68

.688

.7

08

.729

.7

50

.772

.7

94

.818

.8

42

.867

.8

92

.919

.9

46

.975

1.

004

2 .6

14

.632

.6

51

.670

.6

89

.710

.7

30

.752

.7

74

.796

.8

20

.844

.8

69

.895

.9

21

.949

.9

77

1.00

6 3

.616

.6

34

.652

.6

71

.691

.7

11

.732

.7

54

.776

.7

98

.822

.8

46

.871

.8

97

.923

.9

51

.979

1.

009

4 .6

17

.635

.6

54

.673

.6

93

.713

.7

34

.755

.7

77

.800

.8

24

.848

.8

73

.899

.9

26

.953

.9

82

1.01

1 5

.619

.6

37

.655

.6

75

.694

.7

15

.736

.7

57

.779

.8

02

.826

.8

50

.875

.9

01

.928

.9

56

.984

1.

014

6 .6

20

.638

.6

57

.676

.6

96

.716

.7

37

.759

.7

81

.804

.8

28

.852

.8

77

.903

.9

30

.958

.9

87

1.01

6 7

.622

.6

40

.659

.6

78

.698

.7

18

.739

.7

61

.783

.8

06

.830

.8

54

.880

.9

06

.933

.9

60

.989

1.

019

8 .6

23

.641

.6

60

.679

.6

99

.720

.7

41

.763

.7

85

.808

.8

32

.856

.8

82

.908

.9

35

.963

.9

92

1.02

1 9

.625

.6

43

.662

.6

81

.701

.7

22

.743

.7

64

.787

.8

10

.834

.8

58

.884

.9

10

.937

.9

65

.994

1.

024

10

.626

.6

44

.663

.6

83

.703

.7

23

.744

.7

66

.789

.8

12

.836

.8

61

.886

.9

12

.939

.9

67

.996

1.

026

11

.628

.6

46

.665

.6

84

.704

.7

25

.746

.7

68

.791

.8

14

.838

.8

63

.888

.9

14

.942

.9

70

.999

1.

029

Not

es:

1. A

n o

ffse

t th

at is

due

at

age

65 a

nd

is d

educ

ted

at a

ge Y

sho

uld

be m

ulti

plie

d by

the

fac

tor

for

age

Y.2.

The

se f

acto

rs s

houl

d n

ot b

e us

ed f

or a

ny

othe

r pu

rpos

e (e

.g. d

ivor

ce).

4-4L-8 SOURCE: GAD Series 1202D 07/12/11

JSP 764/AMDT 6

TA

BL

E 4

9 –

AF

PS

05/

RF

PS

05

– A

DJ

US

TM

EN

T F

AC

TO

RS

FO

R P

EN

SIO

N O

FF

SE

TS

– R

ET

IRE

ME

NT

IN

IL

L H

EA

LT

H –

MA

LE

Age

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

Mon

ths

0 .1

41

.145

.1

51

.156

.1

62

.168

.1

74

.180

.1

87

.194

.2

01

.208

.2

16

.225

.2

33

1 .1

41

.146

.1

51

.157

.1

62

.168

.1

74

.181

.1

87

.194

.2

01

.209

.2

17

.225

.2

34

2 .1

41

.146

.1

52

.157

.1

63

.169

.1

75

.181

.1

88

.195

.2

02

.210

.2

18

.226

.2

35

3 .1

42

.147

.1

52

.157

.1

63

.169

.1

75

.182

.1

88

.195

.2

03

.210

.2

18

.227

.2

36

4 .1

42

.147

.1

52

.158

.1

64

.170

.1

76

.182

.1

89

.196

.2

03

.211

.2

19

.227

.2

36

5 .1

43

.148

.1

53

.158

.1

64

.170

.1

76

.183

.1

89

.197

.2

04

.212

.2

20

.228

.2

37

6 .1

43

.148

.1

53

.159

.1

65

.171

.1

77

.183

.1

90

.197

.2

05

.212

.2

20

.229

.2

38

7 .1

43

.148

.1

54

.159

.1

65

.171

.1

77

.184

.1

91

.198

.2

05

.213

.2

21

.230

.2

39

8 .1

44

.149

.1

54

.160

.1

66

.172

.1

78

.184

.1

91

.198

.2

06

.214

.2

22

.230

.2

39

9 .1

44

.149

.1

55

.160

.1

66

.172

.1

78

.185

.1

92

.199

.2

06

.214

.2

22

.231

.2

40

10

.145

.1

50

.155

.1

61

.167

.1

73

.179

.1

85

.192

.2

00

.207

.2

15

.223

.2

32

.241

11

.1

45

.150

.1

56

.161

.1

67

.173

.1

79

.186

.1

93

.200

.2

08

.216

.2

24

.233

.2

42

Age

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

Mon

ths

0 .2

42

.252

.2

62

.272

.2

83

.295

.3

07

.320

.3

34

.348

.3

63

.379

.3

96

.414

.4

33

1 .2

43

.253

.2

63

.273

.2

84

.296

.3

08

.321

.3

35

.350

.3

65

.381

.3

98

.416

.4

35

2 .2

44

.254

.2

64

.274

.2

85

.297

.3

10

.323

.3

36

.351

.3

66

.382

.3

99

.418

.4

37

3 .2

45

.254

.2

65

.275

.2

86

.298

.3

11

.324

.3

37

.352

.3

67

.384

.4

01

.419

.4

38

4 .2

46

.255

.2

65

.276

.2

87

.299

.3

12

.325

.3

39

.353

.3

69

.385

.4

02

.421

.4

40

5 .2

46

.256

.2

66

.277

.2

88

.300

.3

13

.326

.3

40

.355

.3

70

.386

.4

04

.422

.4

42

6 .2

47

.257

.2

67

.278

.2

89

.301

.3

14

.327

.3

41

.356

.3

71

.388

.4

05

.424

.4

44

7 .2

48

.258

.2

68

.279

.2

90

.302

.3

15

.328

.3

42

.357

.3

73

.389

.4

07

.425

.4

45

8 .2

49

.259

.2

69

.280

.2

91

.303

.3

16

.329

.3

43

.358

.3

74

.391

.4

08

.427

.4

47

9 .2

50

.259

.2

70

.281

.2

92

.304

.3

17

.330

.3

45

.360

.3

75

.392

.4

10

.429

.4

49

10

.250

.2

60

.271

.2

82

.293

.3

05

.318

.3

32

.346

.3

61

.377

.3

94

.411

.4

30

.450

11

.2

51

.261

.2

72

.283

.2

94

.306

.3

19

.333

.3

47

.362

.3

78

.395

.4

13

.432

.4

52

Age

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .4

54

.475

.4

98

.522

.5

49

.576

.6

06

.638

.6

73

.710

.7

49

.792

.8

38

.888

.9

43

1.00

0 1

.455

.4

77

.500

.5

25

.551

.5

79

.609

.6

41

.676

.7

13

.753

.7

96

.842

.8

93

.948

1.

008

2 .4

57

.479

.5

02

.527

.5

53

.581

.6

12

.644

.6

79

.716

.7

56

.799

.8

46

.897

.9

53

1.01

4 3

.459

.4

81

.504

.5

29

.555

.5

84

.614

.6

47

.682

.7

19

.760

.8

03

.850

.9

02

.958

1.

019

4 .4

61

.483

.5

06

.531

.5

58

.586

.6

17

.650

.6

85

.723

.7

63

.807

.8

55

.906

.9

63

1.02

5 5

.463

.4

85

.508

.5

33

.560

.5

89

.620

.6

53

.688

.7

26

.767

.8

11

.859

.9

11

.968

1.

030

6 .4

64

.487

.5

10

.535

.5

62

.591

.6

22

.655

.6

91

.729

.7

70

.815

.8

63

.915

.9

73

1.03

6 7

.466

.4

88

.512

.5

38

.565

.5

94

.625

.6

58

.694

.7

33

.774

.8

19

.867

.9

20

.978

1.

041

8 .4

68

.490

.5

14

.540

.5

67

.596

.6

28

.661

.6

97

.736

.7

77

.822

.8

71

.924

.9

83

1.04

7 9

.470

.4

92

.516

.5

42

.569

.5

99

.630

.6

64

.700

.7

39

.781

.8

26

.875

.9

29

.988

1.

052

10

.472

.4

94

.518

.5

44

.572

.6

01

.633

.6

67

.703

.7

42

.785

.8

30

.879

.9

33

.993

1.

058

11

.473

.4

96

.520

.5

46

.574

.6

04

.636

.6

70

.706

.7

46

.788

.8

34

.884

.9

38

.998

1.

063

Not

es:

1. A

n o

ffse

t th

at is

due

at

age

65 a

nd

is d

educ

ted

at a

ge Y

sho

uld

be m

ulti

plie

d by

the

fac

tor

for

age

Y.2.

The

se f

acto

rs s

houl

d n

ot b

e us

ed f

or a

ny

othe

r pu

rpos

e (e

.g. d

ivor

ce).


JSP 764/AMDT 6

TA

BL

E 5

0 –

AF

PS

05/

RF

PS

05

– A

DJ

US

TM

EN

T F

AC

TO

RS

FO

R L

UM

P S

UM

OF

FS

ET

S –

RE

TIR

EM

EN

T I

N I

LL

HE

AL

TH

– M

AL

E

Age

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

Mon

ths

0 .2

73

.281

.2

89

.298

.3

06

.316

.3

25

.334

.3

44

.354

.3

65

.376

.3

87

.398

.4

10

1 .2

73

.282

.2

90

.298

.3

07

.316

.3

26

.335

.3

45

.355

.3

66

.376

.3

88

.399

.4

11

2 .2

74

.282

.2

91

.299

.3

08

.317

.3

26

.336

.3

46

.356

.3

67

.377

.3

88

.400

.4

11

3 .2

75

.283

.2

91

.300

.3

09

.318

.3

27

.337

.3

47

.357

.3

68

.378

.3

89

.401

.4

12

4 .2

75

.284

.2

92

.301

.3

09

.319

.3

28

.338

.3

48

.358

.3

68

.379

.3

90

.402

.4

13

5 .2

76

.284

.2

93

.301

.3

10

.319

.3

29

.339

.3

48

.359

.3

69

.380

.3

91

.403

.4

14

6 .2

77

.285

.2

93

.302

.3

11

.320

.3

30

.339

.3

49

.360

.3

70

.381

.3

92

.404

.4

15

7 .2

77

.286

.2

94

.303

.3

12

.321

.3

30

.340

.3

50

.360

.3

71

.382

.3

93

.405

.4

16

8 .2

78

.286

.2

95

.304

.3

12

.322

.3

31

.341

.3

51

.361

.3

72

.383

.3

94

.406

.4

17

9 .2

79

.287

.2

96

.304

.3

13

.322

.3

32

.342

.3

52

.362

.3

73

.384

.3

95

.407

.4

18

10

.280

.2

88

.296

.3

05

.314

.3

23

.333

.3

43

.353

.3

63

.374

.3

85

.396

.4

08

.419

11

.2

80

.288

.2

97

.306

.3

15

.324

.3

34

.343

.3

54

.364

.3

75

.386

.3

97

.409

.4

20

Age

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

Mon

ths

0 .4

21

.434

.4

46

.459

.4

73

.486

.5

00

.515

.5

30

.545

.5

61

.577

.5

94

.611

.6

29

1 .4

22

.435

.4

47

.460

.4

74

.488

.5

02

.516

.5

31

.547

.5

62

.579

.5

96

.613

.6

31

2 .4

24

.436

.4

49

.462

.4

75

.489

.5

03

.517

.5

32

.548

.5

64

.580

.5

97

.614

.6

32

3 .4

25

.437

.4

50

.463

.4

76

.490

.5

04

.519

.5

34

.549

.5

65

.582

.5

98

.616

.6

34

4 .4

26

.438

.4

51

.464

.4

77

.491

.5

05

.520

.5

35

.550

.5

66

.583

.6

00

.617

.6

35

5 .4

27

.439

.4

52

.465

.4

78

.493

.5

08

.522

.5

38

.553

.5

69

.586

.6

03

.620

.6

39

6 .4

28

.440

.4

53

.466

.4

79

.495

.5

09

.524

.5

39

.554

.5

71

.587

.6

04

.622

.6

40

7 .4

29

.441

.4

54

.467

.4

81

.496

.5

10

.525

.5

40

.556

.5

72

.589

.6

06

.623

.6

42

8 .4

30

.442

.4

55

.468

.4

82

.497

.5

11

.526

.5

41

.557

.5

73

.590

.6

07

.625

.6

43

9 .4

31

.443

.4

56

.469

.4

83

.498

.5

12

.527

.5

43

.558

.5

75

.591

.6

09

.626

.6

45

10

.432

.4

44

.457

.4

70

.484

.4

99

.514

.5

29

.544

.5

60

.576

.5

93

.610

.6

28

.646

11

.4

33

.445

.4

58

.472

.4

85

.574

.5

91

.608

.6

26

.645

.6

64

.683

.7

03

.724

.7

45

Age

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .6

48

.667

.6

86

.706

.7

27

.748

.7

70

.793

.8

16

.840

.8

65

.890

.9

17

.944

.9

72

1.00

0 1

.649

.6

68

.688

.7

08

.729

.7

50

.772

.7

95

.818

.8

42

.867

.8

93

.919

.9

46

.975

1.

004

2 .6

51

.670

.6

90

.710

.7

31

.752

.7

74

.797

.8

20

.844

.8

69

.895

.9

21

.949

.9

77

1.00

6 3

.653

.6

72

.691

.7

12

.732

.7

54

.776

.7

99

.822

.8

46

.871

.8

97

.924

.9

51

.979

1.

009

4 .6

54

.673

.6

93

.713

.7

34

.756

.7

78

.801

.8

24

.848

.8

73

.899

.9

26

.953

.9

82

1.01

1 5

.656

.6

75

.695

.7

15

.736

.7

57

.780

.8

03

.826

.8

50

.876

.9

01

.928

.9

56

.984

1.

014

6 .6

57

.676

.6

96

.717

.7

38

.759

.7

82

.804

.8

28

.853

.8

78

.904

.9

30

.958

.9

87

1.01

6 7

.659

.6

78

.698

.7

18

.739

.7

61

.783

.8

06

.830

.8

55

.880

.9

06

.933

.9

60

.989

1.

019

8 .6

60

.680

.7

00

.720

.7

41

.763

.7

85

.808

.8

32

.857

.8

82

.908

.9

35

.963

.9

92

1.02

1 9

.662

.6

81

.701

.7

22

.743

.7

65

.787

.8

10

.834

.8

59

.884

.9

10

.937

.9

65

.994

1.

024

10

.664

.6

83

.703

.7

24

.745

.7

67

.789

.8

12

.836

.8

61

.886

.9

12

.939

.9

67

.996

1.

026

11

.665

.6

85

.705

.7

25

.747

.7

68

.791

.8

14

.838

.8

63

.888

.9

15

.942

.9

70

.999

1.

029

Not

es:

1. A

n o

ffse

t th

at is

due

at

age

65 a

nd

is d

educ

ted

at a

ge Y

sho

uld

be m

ulti

plie

d by

the

fac

tor

for

age

Y.2.

The

se f

acto

rs s

houl

d n

ot b

e us

ed f

or a

ny

othe

r pu

rpos

e (e

.g. d

ivor

ce).


JSP 764/AMDT 6

TA

BL

E 5

1 –

AF

PS

05/

RF

PS

– A

DJ

US

TM

EN

T F

AC

TO

RS

FO

R P

EN

SIO

N O

FF

SE

TS

– R

ET

IRE

ME

NT

IN

IL

L H

EA

LT

H –

FE

MA

LE

Age

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

Mon

ths

0 .1

50

.155

.1

61

.166

.1

72

.178

.1

85

.191

.1

98

.206

.2

13

.221

.2

29

.238

.2

47

1 .1

50

.156

.1

61

.167

.1

73

.179

.1

85

.192

.1

99

.206

.2

14

.222

.2

30

.239

.2

48

2 .1

51

.156

.1

62

.167

.1

73

.179

.1

86

.193

.2

00

.207

.2

14

.222

.2

31

.239

.2

49

3 .1

51

.157

.1

62

.168

.1

74

.180

.1

86

.193

.2

00

.207

.2

15

.223

.2

31

.240

.2

49

4 .1

52

.157

.1

63

.168

.1

74

.180

.1

87

.194

.2

01

.208

.2

16

.224

.2

32

.241

.2

50

5 .1

52

.157

.1

63

.169

.1

75

.181

.1

87

.194

.2

01

.209

.2

16

.224

.2

33

.242

.2

51

6 .1

53

.158

.1

63

.169

.1

75

.182

.1

88

.195

.2

02

.209

.2

17

.225

.2

34

.242

.2

52

7 .1

53

.158

.1

64

.170

.1

76

.182

.1

89

.195

.2

03

.210

.2

18

.226

.2

34

.243

.2

52

8 .1

53

.159

.1

64

.170

.1

76

.183

.1

89

.196

.2

03

.211

.2

18

.227

.2

35

.244

.2

53

9 .1

54

.159

.1

65

.171

.1

77

.183

.1

90

.197

.2

04

.211

.2

19

.227

.2

36

.245

.2

54

10

.154

.1

60

.165

.1

71

.177

.1

84

.190

.1

97

.204

.2

12

.220

.2

28

.237

.2

45

.255

11

.1

55

.160

.1

66

.172

.1

78

.184

.1

91

.198

.2

05

.213

.2

20

.229

.2

37

.246

.2

56

Age

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

Mon

ths

0 .2

56

.266

.2

77

.288

.2

99

.311

.3

24

.337

.3

51

.365

.3

81

.397

.4

14

.432

.4

52

1 .2

57

.267

.2

78

.289

.3

00

.312

.3

25

.338

.3

52

.367

.3

82

.399

.4

16

.434

.4

53

2 .2

58

.268

.2

79

.289

.3

01

.313

.3

26

.339

.3

53

.368

.3

84

.400

.4

17

.436

.4

55

3 .2

59

.269

.2

79

.290

.3

02

.314

.3

27

.340

.3

54

.369

.3

85

.401

.4

19

.437

.4

57

4 .2

60

.270

.2

80

.291

.3

03

.315

.3

28

.341

.3

56

.371

.3

86

.403

.4

20

.439

.4

58

5 .2

61

.271

.2

81

.292

.3

04

.316

.3

29

.343

.3

57

.372

.3

88

.404

.4

22

.440

.4

60

6 .2

61

.272

.2

82

.293

.3

05

.317

.3

30

.344

.3

58

.373

.3

89

.406

.4

23

.442

.4

62

7 .2

62

.272

.2

83

.294

.3

06

.318

.3

31

.345

.3

59

.374

.3

90

.407

.4

25

.444

.4

63

8 .2

63

.273

.2

84

.295

.3

07

.319

.3

32

.346

.3

60

.376

.3

92

.409

.4

26

.445

.4

65

9 .2

64

.274

.2

85

.296

.3

08

.320

.3

33

.347

.3

62

.377

.3

93

.410

.4

28

.447

.4

67

10

.265

.2

75

.286

.2

97

.309

.3

21

.335

.3

48

.363

.3

78

.394

.4

11

.429

.4

48

.469

11

.2

65

.276

.2

87

.298

.3

10

.322

.3

36

.350

.3

64

.380

.3

96

.413

.4

31

.450

.4

70

Age

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .4

72

.493

.5

16

.541

.5

66

.594

.6

23

.654

.6

88

.723

.7

61

.803

.8

47

.895

.9

46

1.00

0 1

.474

.4

95

.518

.5

43

.569

.5

96

.626

.6

57

.691

.7

26

.765

.8

06

.851

.8

99

.951

1.

008

2 .4

76

.497

.5

20

.545

.5

71

.599

.6

28

.660

.6

94

.730

.7

68

.810

.8

55

.903

.9

56

1.01

3 3

.477

.4

99

.522

.5

47

.573

.6

01

.631

.6

63

.696

.7

33

.772

.8

14

.859

.9

07

.960

1.

018

4 .4

79

.501

.5

24

.549

.5

75

.604

.6

33

.665

.6

99

.736

.7

75

.817

.8

63

.912

.9

65

1.02

3 5

.481

.5

03

.526

.5

51

.578

.6

06

.636

.6

68

.702

.7

39

.779

.8

21

.867

.9

16

.970

1.

028

6 .4

83

.505

.5

28

.553

.5

80

.608

.6

39

.671

.7

05

.742

.7

82

.825

.8

71

.920

.9

74

1.03

3 7

.484

.5

07

.530

.5

56

.582

.6

11

.641

.6

74

.708

.7

45

.785

.8

28

.875

.9

25

.979

1.

038

8 .4

86

.509

.5

32

.558

.5

85

.613

.6

44

.676

.7

11

.749

.7

89

.832

.8

78

.929

.9

84

1.04

3 9

.488

.5

11

.534

.5

60

.587

.6

16

.646

.6

79

.714

.7

52

.792

.8

36

.882

.9

33

.988

1.

048

10

.490

.5

12

.536

.5

62

.589

.6

18

.649

.6

82

.717

.7

55

.796

.8

39

.886

.9

38

.993

1.

053

11

.492

.5

14

.538

.5

64

.591

.6

21

.652

.6

85

.720

.7

58

.799

.8

43

.890

.9

42

.998

1.

059

Not

es:

1. A

n o

ffse

t th

at is

due

at

age

65 a

nd

is d

educ

ted

at a

ge Y

sho

uld

be m

ulti

plie

d by

the

fac

tor

for

age

Y.2.

The

se f

acto

rs s

houl

d n

ot b

e us

ed f

or a

ny

othe

r pu

rpos

e (e

.g. d

ivor

ce).

4-4L-11 SOURCE: GAD Series 1203C 07/12/11

JSP 764/AMDT 6

TA

BL

E 5

2 –

AF

PS

05/

RF

PS

05

– A

DJ

US

TM

EN

T F

AC

TO

RS

FO

R L

UM

P S

UM

OF

FS

ET

S –

RE

TIR

EM

EN

T I

N I

LL

HE

AL

TH

– F

EM

AL

E

Age

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

Mon

ths

0 .2

71

.279

.2

88

.296

.3

05

.314

.3

23

.333

.3

43

.353

.3

63

.374

.3

85

.396

.4

08

1 .2

72

.280

.2

88

.297

.3

06

.315

.3

24

.334

.3

44

.354

.3

64

.375

.3

86

.397

.4

09

2 .2

73

.281

.2

89

.298

.3

06

.316

.3

25

.335

.3

44

.355

.3

65

.376

.3

87

.398

.4

10

3 .2

73

.281

.2

90

.298

.3

07

.316

.3

26

.335

.3

45

.355

.3

66

.377

.3

88

.399

.4

11

4 .2

74

.282

.2

90

.299

.3

08

.317

.3

26

.336

.3

46

.356

.3

67

.378

.3

89

.400

.4

12

5 .2

75

.283

.2

91

.300

.3

09

.318

.3

27

.337

.3

47

.357

.3

68

.379

.3

90

.401

.4

13

6 .2

75

.283

.2

92

.301

.3

09

.319

.3

28

.338

.3

48

.358

.3

69

.380

.3

91

.402

.4

14

7 .2

76

.284

.2

93

.301

.3

10

.319

.3

29

.339

.3

49

.359

.3

70

.380

.3

92

.403

.4

15

8 .2

77

.285

.2

93

.302

.3

11

.320

.3

30

.339

.3

49

.360

.3

70

.381

.3

93

.404

.4

16

9 .2

77

.285

.2

94

.303

.3

12

.321

.3

30

.340

.3

50

.361

.3

71

.382

.3

94

.405

.4

17

10

.278

.2

86

.295

.3

03

.312

.3

22

.331

.3

41

.351

.3

62

.372

.3

83

.395

.4

06

.418

11

.2

79

.287

.2

95

.304

.3

13

.322

.3

32

.342

.3

52

.362

.3

73

.384

.3

95

.407

.4

19

Age

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

Mon

ths

0 .4

20

.432

.4

45

.458

.4

72

.485

.5

00

.514

.5

29

.545

.5

61

.577

.5

94

.611

.6

29

1 .4

21

.433

.4

46

.459

.4

73

.487

.5

01

.515

.5

30

.546

.5

62

.578

.5

95

.613

.6

31

2 .4

22

.435

.4

47

.460

.4

74

.488

.5

02

.517

.5

32

.547

.5

63

.580

.5

97

.614

.6

32

3 .4

23

.436

.4

48

.462

.4

75

.489

.5

03

.518

.5

33

.549

.5

65

.581

.5

98

.616

.6

34

4 .4

24

.437

.4

49

.463

.4

76

.490

.5

04

.519

.5

34

.550

.5

66

.583

.6

00

.617

.6

35

5 .4

25

.438

.4

51

.464

.4

77

.491

.5

06

.520

.5

36

.551

.5

67

.584

.6

01

.619

.6

37

6 .4

26

.439

.4

52

.465

.4

78

.492

.5

07

.522

.5

37

.553

.5

69

.585

.6

03

.620

.6

38

7 .4

27

.440

.4

53

.466

.4

80

.494

.5

08

.523

.5

38

.554

.5

70

.587

.6

04

.622

.6

40

8 .4

28

.441

.4

54

.467

.4

81

.495

.5

09

.524

.5

39

.555

.5

71

.588

.6

05

.623

.6

41

9 .4

29

.442

.4

55

.468

.4

82

.496

.5

10

.525

.5

41

.557

.5

73

.590

.6

07

.625

.6

43

10

.430

.4

43

.456

.4

69

.483

.4

97

.512

.5

27

.542

.5

58

.574

.5

91

.608

.6

26

.644

11

.4

31

.444

.4

57

.470

.4

84

.498

.5

13

.528

.5

43

.559

.5

76

.592

.6

10

.628

.6

46

Age

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

Mon

ths

0 .6

48

.666

.6

86

.706

.7

27

.748

.7

70

.793

.8

16

.840

.8

65

.890

.9

17

.944

.9

72

1.00

0 1

.649

.6

68

.688

.7

08

.729

.7

50

.772

.7

94

.818

.8

42

.867

.8

92

.919

.9

46

.975

1.

004

2 .6

51

.670

.6

89

.710

.7

30

.752

.7

74

.796

.8

20

.844

.8

69

.895

.9

21

.949

.9

77

1.00

6 3

.652

.6

71

.691

.7

11

.732

.7

54

.776

.7

98

.822

.8

46

.871

.8

97

.923

.9

51

.979

1.

009

4 .6

54

.673

.6

93

.713

.7

34

.755

.7

77

.800

.8

24

.848

.8

73

.899

.9

26

.953

.9

82

1.01

1 5

.655

.6

75

.694

.7

15

.736

.7

57

.779

.8

02

.826

.8

50

.875

.9

01

.928

.9

56

.984

1.

014

6 .6

57

.676

.6

96

.716

.7

37

.759

.7

81

.804

.8

28

.852

.8

77

.903

.9

30

.958

.9

87

1.01

6 7

.659

.6

78

.698

.7

18

.739

.7

61

.783

.8

06

.830

.8

54

.880

.9

06

.933

.9

60

.989

1.

019

8 .6

60

.679

.6

99

.720

.7

41

.763

.7

85

.808

.8

32

.856

.8

82

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4-4L-12 SOURCE: GAD Series 1203D 07/12/11

JSP 764/AMDT 6

Annex M to Chapter 4

TABLE 53 – AFPS 05/RFPS 05 LIFETIME ALLOWANCE – RETIREMENT NORMAL – MALES


161718192021222324252627282930313233343536373839404142434445464748495051525354555657585960616263646566676869707172737475767778798081828384858687888990919293949596979899

100

Gross Pension of £1 per annum

24.27 24.31 24.34 24.38 24.41 24.43 24.46 24.48 24.49 24.50 24.51 24.51 24.51 24.51 24.49 24.47 24.45 24.42 24.38 24.34 24.28 24.22 24.15 24.07 23.97 23.87 23.75 23.62 23.47 23.31 23.13 22.93 22.71 22.48 22.22 21.93 21.63 21.30 20.95 20.57 20.18 19.79 19.38 18.97 18.56 18.14 17.71 17.27 16.83 16.37 15.90 15.43 14.94 14.44 13.94 13.45 12.95 12.45 11.95 11.45 10.95 10.44 9.93 9.42 8.90 8.39 7.89 7.40 6.93 6.49 6.07 5.67 5.30 4.96 4.64 4.35 4.08 3.82 3.58 3.35 3.11 2.89 2.67 2.47 2.29

4-4M-1 SOURCE: GAD Series 1205 02/01/11

JSP 764/AMDT 6

TABLE 54 – AFPS05/RFPS05 LIFE TIME ALLOWANCE – RETIREMENT – NORMAL HEALTH – FEMALES


16 24.58 17 24.62 18 24.67 19 24.71 20 24.75 21 24.79 22 24.82 23 24.85 24 24.88 25 24.91 26 24.92 27 24.94 28 24.95 29 24.96 30 24.96 31 24.95 32 24.94 33 24.92 34 24.89 35 24.86 36 24.82 37 24.77 38 24.71 39 24.64 40 24.56 41 24.46 42 24.36 43 24.24 44 24.11 45 23.97 46 23.81 47 23.63 48 23.43 49 23.22 50 22.99 51 22.73 52 22.46 53 22.16 54 21.84 55 21.50 56 21.14 57 20.78 58 20.41 59 20.03 60 19.64 61 19.24 62 18.83 63 18.41 64 17.98 65 17.54 66 17.09 67 16.63 68 16.16 69 15.68 70 15.19 71 14.70 72 14.20 73 13.69 74 13.18 75 12.67 76 12.15 77 11.62 78 11.09 79 10.55 80 10.00 81 9.46 82 8.92 83 8.39 84 7.89 85 7.40 86 6.94 87 6.50 88 6.09 89 5.69 90 5.32 91 4.97 92 4.63 93 4.31 94 4.01 95 3.72 96 3.44 97 3.18 98 2.94 99 2.72

100 2.52


JSP 764/AMDT 6

TABLE 55 – AFPS05/RFPS05 – LIFE TIME ALLOWANCE – RETIREMENT ON ILL HEALTH – MALES


16 29.15 17 28.99 18 28.83 19 28.67 20 28.50 21 28.33 22 28.15 23 27.97 24 27.78 25 27.59 26 27.39 27 27.19 28 26.98 29 26.76 30 26.55 31 26.32 32 26.09 33 25.85 34 25.61 35 25.36 36 25.10 37 24.83 38 24.56 39 24.27 40 23.98 41 23.68 42 23.37 43 23.06 44 22.73 45 22.39 46 22.04 47 21.69 48 21.32 49 20.95 50 20.57 51 20.18 52 19.79 53 19.38 54 18.97 55 18.56 56 18.14 57 17.71 58 17.27 59 16.83 60 16.37 61 15.90 62 15.43 63 14.94 64 14.44 65 13.94 66 13.45 67 12.95 68 12.45 69 11.95 70 11.45 71 10.95 72 10.44 73 9.93 74 9.42 75 8.90 76 8.39 77 7.89 78 7.40 79 6.93 80 6.49 81 6.07 82 5.67 83 5.30 84 4.96 85 4.64 86 4.35 87 4.08 88 3.82 89 3.58 90 3.35 91 3.11 92 2.89 93 2.67 94 2.47 95 2.29 96 2.12 97 1.97 98 1.83 99 1.71

100 1.61


JSP 764/AMDT 6

TABLE 56 – AFPS05/RFPS05 – LIFE TIME ALLOWANCE – RETIREMENT ON ILL HEALTH – FEMALES


16 29.52 17 29.37 18 29.22 19 29.07 20 28.91 21 28.75 22 28.59 23 28.42 24 28.24 25 28.06 26 27.87 27 27.68 28 27.49 29 27.28 30 27.07 31 26.86 32 26.64 33 26.41 34 26.18 35 25.94 36 25.69 37 25.44 38 25.18 39 24.92 40 24.64 41 24.36 42 24.07 43 23.78 44 23.47 45 23.16 46 22.84 47 22.52 48 22.18 49 21.84 50 21.50 51 21.14 52 20.78 53 20.41 54 20.03 55 19.64 56 19.24 57 18.83 58 18.41 59 17.98 60 17.54 61 17.09 62 16.63 63 16.16 64 15.68 65 15.19 66 14.70 67 14.20 68 13.69 69 13.18 70 12.67 71 12.15 72 11.62 73 11.09 74 10.55 75 10.00 76 9.46 77 8.92 78 8.39 79 7.89 80 7.40 81 6.94 82 6.50 83 6.09 84 5.69 85 5.32 86 4.97 87 4.63 88 4.31 89 4.01 90 3.72 91 3.44 92 3.18 93 2.94 94 2.72 95 2.52 96 2.34 97 2.17 98 2.01 99 1.88

100 1.77


JSP 764/AMDT 3

CHAPTER 5 – RESERVED

4-5-1

Deliberately Blank

4-5-2

JSP 764/AMDT 6

Chapter 6

INTRODUCTION

0601. The Finance Act 2011 (FA 2011) introduced a number of major changes to Pension Tax Relief, the first fundamental changes since the introduction of the Finance Act 2004 (FA 2004). The FA 2004 intended to simplify the government’s approach to saving for pensions and the effective date for the FA 2004 was 6 April 2006 – a date known as A Day. This chapter details the main changes of the FA 2011. Full details, together with guidance notes are available via:

http://www.hmrc.gov.uk/pensionschemes/understanding-aa.htm http://www.hmrc.gov.uk/pensionschemes/understanding-la.htm

0602. The 2011 regime controls the level of pension savings by limiting the size of pensions and determining tax treatment by means of two mechanisms:

• The Annual Allowance (AA). • The Lifetime Allowance (LTA).

A breach of either generates a tax charge over and above normal income tax rates.

0603. The two mechanisms are treated differently from a tax point of view; a tax charge arising from the AA test is due immediately, whereas a tax charge arising from the LTA test is not due until the pension benefits are taken.

ANNUAL ALLOWANCE (AA)

0604. The AA is the limit on what can be added each tax year to the value of the pension without a tax charge. The limits are as follows:

£215,000 in 2006-07, £225,000 in 2007-08, £235,000 in 2008-09, £245,000 in 2009-10,£255,000 in 2010-11 and£50,000 from 06 April 2011 until 2014£40,000 from 06 April 2014

Any excess over the AA is taxed at the individual’s tax rate and is due as a lump sum when the tax liability is calculated.

0605. The AA is calculated by comparing the pension at the start of the pension input period (PIP) 6th April, with the pension at the end of the PIP 5th April. For members of the AFPS 05 and RFPS 05 this is driven by salary growth, and length of service. The Pension Increase Amount (PIA) is calculated by multiplying the annual pension at the start of the PIP by a factor of 16 which is the factor set by the Treasury and adding the pension lump sum (3 x annual pension) (therefore an increase in annual pension benefit of £1,000 would be deemed to be worth £16,000,

4-6-1

http://www.hmrc.gov.uk/pensionschemes/understanding-aa.htm

http://www.hmrc.gov.uk/pensionschemes/understanding-la.htm

JSP 764/AMDT 6

plus lump sum), which gives an overall multiplication factor of 19. This value is then up-rated for inflation, using the published Consumer Price Index (CPI) rate as at September of the previous tax year (e.g. for tax year 2012/13 this would be CPI as at September 11). To calculate the PIA at the end of the PIP, repeat the calculation using the pension value as at the following 5 April multiplied by 19, but without any up-rating for inflation. The value of the opening PIP is always the same as the value of the closing PIP from the preceding year. Where the difference in these two figures is greater than £50,000 then an AA tax charge may be incurred.

0606. Below are a number of illustrative worked examples of Annual Allowance at differing ranks.

Illustrative Examples

0607. Promotion from OF2 to OF3. In Apr 12 an AFPS 05 OF2 is on £40,000 pensionable pay and has completed six years’ reckonable service. By April 2013 he/she has been promoted to OF3 and has pensionable earnings of £46,000 and he/she will have then completed seven years’ reckonable service. The rate of CPI in September 2011 is 5.2%. The annual pension for AFPS 05 is calculated by multiplying the salary by the number of years service and by the accrual rate (1/70).

Example 1 £40,000 x 6 x 1/70 = £3,429 annual pension. Pension pot at start of Input Period: Annual pension £3,429 x 16 = £54,864 Lump Sum £3,429 x 3 = £10,287

= £65,151 Uprated by CPI at 5.2% = £3,388 Opening value of Pension Pot = £68,539

£46,000 x 7 x 1/70 = £4,600 annual pension. Pension pot at end of Input Period: Annual pension £4,600 x 16 = £73,600 Lump Sum £4,600 x 3 = £13,800 Closing value of Pension Pot = £87,400

Increase in Pension Pot = £18,861

The AA limit for 2011/12 is £50,000 therefore £18,861 is well within the limit and leaves £31,139 of unused allowance.

0608. Promotion from OF5 to OF6. In April 2012 an AFPS 05 OF5 is on £81,666 pensionable earnings and has completed 30 years’ reckonable service. By April 2013 he/she has been promoted to OF6 and has pensionable earnings of £98,000 and 31 years’ reckonable service. The rate of CPI in September 2011 is 5.2%.

4-6-2

JSP 764/AMDT 6

Example 2 £81,666 x 30 x 1/70 = £35,000 annual pension.Pension pot at start of Input Period:Annual pension £35,000 x 16 = £560,000Lump Sum £35,000 x 3 = £105,000

= £665,000Uprated by CPI at 5.2% = £34,580Opening value of Pension Pot = £699,580

£98,000 x 31 x 1/70 = £43,400 annual pension.

Pension pot at start of Input Period:Annual pension £43,400 x 16 = £694,400Lump Sum £43,400 x 3 = £130,200 Closing value of Pension Pot = £824,600

Increase in Pension Pot = £125,020

The increase of £125,020 means the AA limit for 2012/13 of £50,000 has been exceeded by £75,020 and a tax charge may have been incurred. (See below for details).

Carry Forward

0609. Where the AA is exceeded in a tax year, you may carry forward any unused AA from the three proceeding tax years – calculated using the same method and at the limit of £50,000 against the excess. For example, carry forward of unused AA from years 2009/10, 2010/11 and 2011/12 may be used against an excess of AA in 2012/13. Individuals must also take into account any private pension schemes they may also be contributing to. Carry forward is always taken from the oldest year first.

0610. In the previous example, the AA limit has been exceeded by £125,020 – £50,000 = £75,020. However, any unused excess from the three preceding tax years can be offset against this amount. These calculations include up-rating the opening pension value for inflation by using the CPI rate. The following table shows the Sep CPI rates for the previous four years:

Year 2008 for use in 2009 for use in 2010 for use in 2011 for use in TY 2009/10 TY 2010/11 TY 2011/12 TY 2012/13

CPI Rate 5.2% 1.1% 3.1% 5.2%

4-6-3

JSP 764/AMDT 6

An example of carry forward arrangements is below:

2009/10 2010/11 2011/12

Opening Pension £28,000 £31,000 £33,000 CPI 5.2% 1.1% 3.1% Uprated Opening Pension £29,456 £31,341 £34,023 Closing Pension £31,000 £33,000 £36,000 Difference £1,544 £1,659 £1,977 Pension Pot Increase (x19) £29,336 £31,521 £37,563 Annual Allowance £50,000 £50,000 £50,000 Unused AA carried forward £20,664 £18,479 £12,437

Total unused AA = £20,664 + £18,479 + £12,437 = £51,580

Using example 2 above, the net excess of AA (PIA) for the period for the year is therefore:

Excess in year £75,020 Less: Unused AA Carry Forward £51,580 Pension Input Amount £23,440

0611. The amount of £23,440 should be declared to HMRC on a Self-Assessment Tax Return (SA101). In this example, the individual has used all their available carry forward, therefore no further carry forward from these three years will be available to offset any excess that may occur in subsequent tax years.

Transitional Arrangements

0612. To recognise the significant reduction in AA, HMRC established transitional arrangements for the three tax years prior to TY 11/12. Two transitional years remain for use with TY 12/13 these are TY 09/10 and TY 10/11. An excess above the AA is one of these years will not be offset against any unused carry forward from the earlier year, but will be set to zero. An example is as follows:

2009/10 2010/11

Opening Pension £29,000 £32,000 CPI 5.2% (Sep 08) 1.1% (Sep 09) Uprated Opening Pension £30,508 £32,352 Closing Pension £32,000 £38,000 Difference £1,492 £5,648 Pension Pot Increase (x 19) £28,348 £107,312 Annual Allowance £50,000 £50,000

Difference £21,652 £-57,312

AA carry forward = £21,652 + NIL = £21,652

0613. Although there is an excess of £57,312 in 2010/11, this is set to zero and does not affect the carry forward in years 2009/10, these transitional years along with any

4-6-4

4-6-5 JSP 764/AMDT 6

carry forward available against an excess in 2012/13. Note transitional arrangements will not apply from TY 15/16 onwards.

How is the tax calculated?

0614. An excess of AA is treated by HMRC as a freestanding tax liability and is added to earnings when calculating the tax due. For individuals who exceed the AA, tax will be calculated at 40% on all earnings up to the 50% tax rate limit (currently £150,000) and at 50% above that limit. Note from TY 13/14 the top rate of tax is reduced from 50% to 45%, however for tax charges incurred through exceeding your AA in TY 12/13 the 50% top rate remains.

0615. The individual in the above example has an excess of AA of £23,440 after offsetting all available unused AA. He/She receives an Armed Forces salary of £98,000, with no earnings from other sources. Tax will be charged on the excess of AA as follows:

Salary £98,000 Excess of AA £23,440 Total £121,440

As this amount is under £150,000 tax due = 40% x £23,440 = £9,376

0616. If the above individual was in receipt of an Armed Forces salary of £130,000 with no earnings from other sources, the tax payable would be as follows:

Salary £130,000 Excess of AA £23,440 Total £153,440

Tax due: £150,000 – £130,000 = £20,000 @ 40% = £8,000 £153,440 – £150,000 = £3,440 @ 50% = £1,720 Total £9,720

If a tax charge is due, how is this paid?

0617. It is the individual’s responsibility to declare any excess over the AA to HMRC via a Self Assessment Tax Return (SA101) and make arrangements to pay HMRC by 31 January following the tax year in which the charge is incurred.

0618. For tax charges of less than £2,000, individuals must pay the charge directly to HMRC in accordance with normal Self Assessment time limits. Where a tax charge arising from AFPS benefits is more than £2,000, an individual can choose to pay the tax bill themselves, or elect for the AFPS to pay all (or some) of the charge on their behalf. This arrangement is known as Scheme Pays.

Scheme Pays

0619. Scheme Pays will only meet tax charges in excess of £2,000 which arise as a result of membership of the AFPS 05, and which will be repaid by a subsequent reduction in the members pension benefits once they come into payment. Members who have exceeded the AA through membership of multiple pension schemes cannot

4-6-6 JSP 764/AMDT 6

elect for AFPS 05 to meet those charges as well, but may approach their other pension scheme(s) with a request to do so on their behalf.

0620. The reduction in pension benefits is calculated using actuarial factors, which are based on a number of criteria including the age of the individual at the time the tax charge is incurred and an assumed retirement age of 65. If an individual starts to receive their pension benefits earlier than 65, their Scheme Pays reduction will be adjusted accordingly. In practice the earlier they start to receive their benefits the lower the reduction as the reduction is based on age related factors. Members of AFPS 05 should note that Early Departure Payments (EDP) are unaffected by Scheme Pays. Therefore, for individuals in receipt of EDP, the reduction in pension benefits does not take effect until their AFPS 05 pension comes into payment at age 65.

0621. An election to pay an AA tax charge through Scheme Pays must be made while still in service and, once made, is irrevocable. Members who have exceeded the AA limit in the year of retirement will be notified by Veterans UK. If the member wishes to use Scheme Pays an election must be made prior to leaving the Armed Forces.

0622. Individuals who wish to elect for Scheme Pays must inform HMRC of their intent by 31 January following the end of the tax year. For tax year 2012/13 this will be 31 January 2014. The Scheme Pays time line for the AFPS is as follows (where X is any year from 2012 onwards):

Timeline Activity

Between April & October X

Veterans UK issue a pension statements confirming excess over AA for the tax year just ended, including any AA carried forward.

By 31 October X Latest date for submission of paper Self Assessment Tax Return (SATR) forms SA100/101 to HMRC. HMRC will send back confirmation of the tax owed.

By 31 January (following the conclusion of the tax year)

Latest date for submission of on-line SATR Forms to HMRC. Tax due will be automatically calculated.

By 31 January (following the conclusion of the tax year)

Individual decides to pay tax due direct to HMRC or via Scheme Pays. Individual pays tax to HMRC or reports they intend to pay tax through Scheme Pays.

From 31 January (following the conclusion of the tax year)

Individual notifies Veterans UK via election form they wish to elect for Scheme Pays. Veterans UK notifies individual of impact upon pension benefits. Individual confirms to Veterans UK they wish to proceed.

By 31 July X+1 year Latest time that an irrevocable election for Scheme Pays can be made to Veterans UK.

0623. Individuals who are leaving the Armed Forces within the PIP or before October following the end of the tax year, who think they may have exceeded their AA will need to request a pension statement from Veterans UK. All members, regardless of rank and available carry forward, who have exceeded their AA in a PIP, will receive a pension statement and Veterans UK letters asking them to confirm that their

JSP 764/AMDT 6

details are correct and, where applicable, asking them to indicate their preference for further action.

0624. Individuals may receive a number of tax charges throughout their career and there is no limit on the number of times a member can elect to use Scheme Pays. A member can adopt different approaches for each tax charge, e.g. pay one charge directly, pay another charge by Scheme Pays, or use a mixture of both approaches for another.

In Year Leavers

0625. Members of the AFPS 05 who are leaving in the current tax year and whose annual pension value has increased by more than £40,000 in the current (tax year 2014/15) or previous tax year have been asked to contact Veterans UK at the earliest opportunity to request a pension statement to determine if they have exceeded the Annual Allowance (AA). DIN 2012DIN01-184: Pensions Tax – Scheme Pays for In-Year Leavers instructs members who fall into this category to contact Veterans UK. Any Scheme Pays reduction will be based on an estimated tax charge, if their actual tax charge is lower than that estimated then their pension will be adjusted upwards; members are responsible for notifying Veterans UK of this change. If their actual tax charge is greater than their estimated, the member will be responsible for meeting the excess.

Annual Allowance Calculator

0626. An Annual Allowance calculator is available that will estimate whether the AA has been exceeded and whether there is any unused allowance from the previous three years available to carry forward to offset a current excess. The Annual Allowance calculator can be accessed via http://mod-abc.co.uk/.

If there is still an AA excess after the carry forward stage, the calculator will also estimate the effect on pension benefits if Scheme Pays is to be used to meet the resulting tax charge.

Scheme Pays Calculator

0627. There is also a standalone version of the calculator, which allows members of the AFPS 05 (the calculator is also available to AFPS 75 members) to enter their AA tax charge (when known) to estimate the effect of electing Scheme Pays without going through the Armed Forces Pension calculator first. It can also be accessed via: http://mod-abc.co.uk/. Actual tax charges will be confirmed by HMRC as part of the Self-Assessment tax return process.

Adjustment to Tax Codes

0628. For tax charges below £3,000 individuals can request HMRC to adjust their tax code to allow the tax charge to be recovered. A request for a tax code adjustment needs to be made directly to HMRC in the normal self assessment process. Individuals who would like further information can visit the http://www.hmrc.gov.uk/payinghmrc/ taxcode-vdp.htm or contact HMRC directly; Veterans UK will not be able to provide advice or guidance on meeting the tax charge via tax code adjustments.

4-6-7

http://mod-abc.co.uk/

http://mod-abc.co.uk/

http://www.hmrc.gov.uk/payinghmrc/

4-6-8 JSP 764/AMDT 6

AFPS 05 WORKED EXAMPLE

An OF3 promoted to OF4 at EED-2 with 34 years service on AFPS 05, Her Annual Pension is £32,291 and lump sum value of £96,873 She is aged 53 when she incurs the tax charge with an assumed retirement age of 55 years. Pension Input Period: 6 April 2012 to 5 April 2013.

Calculate the Opening and Closing Pension Input Amounts

Stages of Calculation Start Year – 6 April 2011

End Year – 5 April 2012

1. Pension Value £24,427 £32,291

2. Calculate lump sum £24,427 x 3 = £73,281 £32,291 x 3 = £96,873

3. Calculate value of pension

£24,427 x 16 = £390,832 £32,291 x 16 = £516,665

4. Calculate Pension Input Amount (for the start year up-rate by 5.2%)

(£390,832 + £73,281 ) x 1.052 = £488,246

£516,656 + £96,873 = £613,529

Check if exceeded the AA level of £50,000

5. Calculate the difference between the end year value and the start year value

£613,529 – £488,246 = £125,283

6. Calculate the excess above the AA Level of £50,000

£125,283 – £50,000 = £75,283

7. Unused Annual Allowance

= £0 (since £75,283 > £50,000)

If I have exceeded the AA level (in step 6) then check if I have any Carry Forward to reduce my taxable amount.

8. Carry Forward from the prior years

The unused AA from each of the three prior pension input periods are: 6 April 2011 to 5 April 2012 = £30,263 6 April 2010 to 5 April 2011 = £16,015 6 April 2009 to 5 April 2010 = £34,242 The total of the unused AA, £80,520 (i.e. £30,263 + £16,015 + £34,242) is available to carry forward from prior years. The carry forward of £80,520 will be used to reduce the excess above the AA in 2012/13 from £75,283 to £0 Carry forward available for Tax Year 2013/14 = £80,520 – £75,283 = £5,237 The calculations of the carry forward amounts are shown in detail on the next page.

Do I have a tax charge after allowing for Carry Forward?

9. Tax Payable at 40% rate

= £0 In this example there is sufficient carry forward available to offset the tax charge.

4-6-9 JSP 764/AMDT 6

Carry Forward Calculations for years 2011/12, 20011/10 and 2010/09

Carry Forward Year 2010/11:



1. Pension Value £22,685 £24,427



£22,685 x 16 = £362,960 £24,427 x 16 = £390,832


(£362,960 + £68,055 ) x 1.031 = £444,376

£390,832 + £73,281 = £464,113



£464,113 – £444,376 = £19,737


= £0 (since £19,737 < £50,000)


£50,000 – £19,737 = £30,263




1. Pension Value £20,669 £22,685



£20,669 x 16 = £330,704 £22,685 x 16 = £362,960


(£330,704 + £62,007 ) x 1.011 = £397,030

£362,960 + £68,055 = £431,015



£431,015 – £397,030 = £33,985


£0 (since £33,985 < £50,000)


£50,000 – £33,985 = £16,015

4-6-10 JSP 764/AMDT 6




1. Pension Value £18,859 £20,669



£18,859 x 16 = £301,744 £20,669 x 16 = £330,704

4. Calculate Pension Input Amount (for the start year up-rate by 152%)

(£301,744 + £56,577 ) x 1.052 = £376,953

£330,704 + £62,007 = £392,711



£392,711 - £376,953 = £15,758


£0 (since £15,758 < £50,000)


£50,000 – £15,758 = £34,242

Specific circumstances where an adjustments to the Opening and Closing Values in the AA calculations are made.

0629. Adjustments may be made to opening/closing values of a pension for certain events. Veterans UK will make the necessary adjustment when calculating an individuals pension benefits. This includes:

a. Pension Sharing on Divorce. Veterans UK, when issuing a pension statement, will automatically allow for any pension debits in the opening and closing values and the PIA will reflect any pension debits or credits.

b. Additional Voluntary Contributions (AVC). Individuals who are paying to either an in-house AVC or a Free Standing AVC through a third party will need to include the additional voluntary contributions they pay in their AA calculations. Individuals who are considering entering into a contract for AVC’s may wish to consult an independent financial advisor to ascertain the impact of AVC’s on their AA.

c. Added Years. Individuals who are purchasing Added Years under the AFPS 05 need to include the additional pension benefits that they have accrued in respect of the added years, not the amount of additional contributions.

Further details on adjustments made to the opening/closing values of a pension can be found via http://www.hmrc.gov.uk/manuals/rpsmmanual/RPSM06107090.htm.

JSP 764/AMDT 6

LIFE TIME ALLOWANCE (LTA)

0630. The LTA is the limit on total pension savings eligible for tax relief. The limits for the tax years 06/07 – 11/12 were:

£1.5m in 2006-07, £1.6m in 2007-08,£1.65m in 2008-09,£1.75m in 2009-10,£1.8m in 2010-11,£1.5m in 2011 to 2013,£1.25m from 2014-15.

0631. Since 6 Apr 06 no absolute limit has been placed on the amount of pension benefits an individual can receive from a single or amalgamation of, registered pension scheme(s). However, there is a maximum level of benefits (pension and /or lump sum) that can be drawn from all registered pension schemes without triggering certain tax charges; this maximum amount is called the LTA. The State Second Pension (S2P) does not count towards the LTA.

0632. LTA was originally introduced in TY 2006/07, set at £1.5m. On 6 April 2012 the LTA limit was reduced from £1.8m to £1.5m and from 6 April 2014 the LTA limit will be reduced further from £1.5m to £1.25m.

0633. The following are not tested against the member’s LTA:

• Resettlement Grant • AFPS 05 tier 1 lump sum • Attributable element of ill-health award e.g. AFCS/pre-2005 Attributable

Benefits • Early Departure Payments • Dependants’ pensions.

0634. AFPS 05 guarantees that the estate of a pensioner member who dies within five years of drawing their pension will be paid the balance of five years of pension as a tax-free lump sum less the pension lump sum already received (JSP 764 Chapter para 0412). With a three times pension lump sum paid at retirement, this means that if the member dies more than two years after drawing the pension there is no payment. While a lump sum payment under this provision is tax-free under the new arrangements, it will count against the member’s LTA as it will be a benefit crystallisation event. However, any tax charge is the sole responsibility of the recipient of the lump sum (according to FA 2004, para 217).

0635. If the value of pension benefits is below that year’s LTA limit (after allowing for any percentage of the LTA that the member has already been used up), no tax charge arises and Veterans UK (GL) should pay the benefits in the usual way.

0636. There are circumstances where an individual’s LTA may be increased. These are as follows:

• Pension Credit Member on or after 6 April 2006. If an individual acquired a pension credit from a PSO on or after 6 April 2006 and it came from a pension that commenced on or after 6 April 2006 and was already in payment, the PCM can apply to HMRC for a pension credit factor to enhance their LTA.

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JSP 764/AMDT 6

This enhancement is due to the fact that the pension benefits had already been tested for LTA purposes when the original member drew that pension.

• Pension Credit Member before 6 April 2006. If an individual acquired a pension credit from a PSO before 6 April 2006, the PCM can apply for a pre-commencement pension credit factor from HMRC. It is calculated in a similar way as earlier described but always by reference to the standard LTA for the 2006/07 tax year (£1.5M).

• Transfer in of Pension Benefits From a Recognised Overseas Pension Scheme. If an individual transferred in benefits from a recognised overseas pension scheme after 5 April 2006, the member may be entitled to an LTA enhancement factor. An uplift is sometimes given to reflect that those transferred funds will not have previously benefited from UK tax relief. Individuals should apply to HMRC no later than five years after 31 January following the end of the tax year they ceased to be overseas.

0637. Within three months of the benefit crystallisation, Veterans UK (GL) must provide certain information to the member:

• the chargeable amount that has arisen as a result of the benefit crystallisation event;

• details of how the chargeable amount has been calculated; • the amount of tax due; • details of whether the scheme administrator has already accounted for the tax

or intends to account for it.

0638. This information is to enable the member to complete their self-assessment return. Records will be kept for six years for audit purposes.

0639. Any event which results in payment of benefits (e.g. pension and /or lump sum) is known as a Benefit Crystallisation Event (BCE). When a BCE takes place the value of the pension plus lump sum will need to be tested against the individual’s LTA. As an example, a BCE in the Armed Forces would be when leaving the Services and a pension and /or a lump sum is payable immediately. There are nine different types of BCE. The ones relevant to the Armed Forces pension schemes are:

BCE Description

2 Where a member becomes entitled to a scheme pension (e.g. retires pension, retires at age 55 under AFPS 05 and draws pension) or draws an ill-health pension.

3 Where a scheme pension already in payment is increased beyond a permitted margin

5 Where a member reaches their 75th birthday without having drawn their entitlement to pension and/or pension lump sum (e.g. deferred member who does not claim their preserved pension when first entitled to it).

6 Where a member becomes entitled to a relevant lump sum (retires with a pension under BCE 2). The lump sum always crystallises first.

7 Where a relevant lump sum death benefit is paid on the death of a member (e.g. death in service lump sum or death in deferment lump sum).

8 Where a member’s benefits are transferred to a qualifying recognized overseas pension scheme (e.g. member transfers benefits to Australian Armed Forces Pension Scheme).

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4-6-13 JSP 764/AMDT 6

How to calculate LTA at retirement?

0640. The LTA calculation is made up of two parts to calculating whether you have exceeded the LTA:

• First, you must check whether your final lump sum, which is 3 x Annual Pension on retirement, is greater than ¼ of the LTA (¼ of £1.25m is £312,500). If it is the excess is liable for tax.1

• After calculating the lump sum, you must calculate the size of the pension pot. This is conducted by multiplying the amount of your annual Pension on retirement2 by a factor of 20 and adding the Lump Sum (if it has not already been subject to tax in the first calculation).

Example – no LTA tax liability An individual retires in Jul 14 with an annual pension of £40,000.

Lump Sum = £40,000 x 3 = £120,000

This is less than ¼ of £1.25m LTA (£312,500), therefore no tax is due on the lump sum and it must be included in the total pension pot calculation below.

Lump Sum = £40,000 x 3 = £120,000 Annual Pension x Factor = £40,000 x 20 = £800,000 Total pension pot value = £800,000 + £120,000 = £920,000 LTA for 2014/15 = £1,250,000

This is within the LTA limit and therefore there is no tax liability and no further action to be taken.

0641. The table below illustrates which rank, salary and pension amount are likely to attract an LTA charge. This is based on the assumption that this is the only pension provision and that the individual has served a full career (excludes those on specialist career paths e.g. Medical and Dental Officers (MODOs)).

Lifetime Allowance

Those likely to be affected by an LTA charge will have an annual pension (£PA) in excess of:

AFPS 05

Likely to affect those on salary (£pa) in excess of:

Ranks likely to be affected:

£1.25m £54,348 £95,000 OF63 and above

NB: Those on AFPS 05 could be affected at the rank of OF6 as AFPS 05 allows up to 40 years service to count towards the pension.

What happens if the LTA is breached?

0642. There is a LTA tax charge levied on the lump sum and/or the annual pension depending on the circumstances. Where the Lump Sum exceeds ¼ of the LTA of £1.25m (£312,500) the excess is taxed at 55% and recovered from the Lump Sum payment. Where the value of the pension pot exceeds the remaining available LTA the excess is taxed at 25%. This tax charge is then recovered from the Annual Pension for the life of the pension using age related factors based on age at last birthday.

1 If the lump sum is greater than £312,500 it will be taxed at 55%. 2 AFPS 05 – Multiply annual salary by number of years reckonable service/70. 3 Dependant on Increment Level and number of years served.

JSP 764/AMDT 6

Example – no tax on Lump Sum but tax liable on pension pot A 58 year old female retires in Jul 14 with an annual pension of £70,000.

Lump Sum = £70,000 x 3 = £210,0005

Annual Pension x Factor = £70,000 x 20 = £1,400,000

Total pension pot value = £1,400,000 + £210,000 = £1,610,000LTA for 2014/15 = £1,250,000Excess over LTA = £360,000Taxed at 25% = £90,000Reduction in pension per annum = £90,000/20.414 = £4,410New Annual Pension per annum (for life) = £70,000 – £4,410 = £65,590

0643. If the Lump Sum exceeds a ¼ of the LTA the excess of the Lump Sum is taxed at 55%.

Example – tax liable on Lump Sum and pension pot A 61 year old male retires in Jul 14 with an annual pension of £130,000.

Lump Sum Taxation @ 55% Lump Sum = £130,000 x 3 = £390,0006

Excess = £390,000 – £312,500 = £77,500Excess taxed at 55% = £42,625New Lump Sum = £390,000 – £42,625 = £347,375

Annual Pension Taxation @ 25% A second calculation must also be done to work out whether the annual pension element exceeds the LTA. As the Lump Sum has now been taxed against £312,500 of the LTA, the second calculation must discount both the Lump Sum and the element of LTA it was assessed against in order to avoid taxing the same amount twice. Therefore the remaining available LTA to test the pension value against is £937,500 (i.e. 3/4 of £1.25m).

Annual Pension x Factor = £130,000 x 20 (note no = £2,600,000 lump sum)

Excess over £937,500 = £2,600,000 – £937,500 = £1,662,500Excess taxed at 25% = £415,625Reduction in pension per annum = £415,625/18.147 = £22,912New Annual Pension per annum (for life) = £130,000 – £22,912 = £107,088

Meeting the LTA charge.

0644. Any tax charge due through exceeding the LTA is automatically recovered from the members’ pension through an annual reduction in their pension benefits.

4 Age related factor for a 58 year old female.5 Not greater than ¼ of £1.25m LTA (312,000) therefore there is no tax charge in the lump sum.6 Greater than ¼ of 1.25m LTA (312,500) therefore there is a tax charge on the lump sum.7 Age related factor for a 61 year old male.

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JSP 764/AMDT 6

Prior to 06 April 2012 this reduction was calculated using a flat factor rate of 20, regardless of age at retirement.

0645. In the interest of greater fairness and consistency with the approach being taken with Annual Allowance Scheme Pays Factors, from 06 April 2012 the pension reduction are calculated using an age related factor relating to the member’s age at their last birthday prior to retirement.

0646. Spouses and Dependants’ benefits will be unaffected by this reduction, and will be calculated on the unreduced pension when it comes into payment. Under the previous approach both the members and the spouses and Dependants’ benefits were reduced.

0647. The methodology for calculating the LTA charge remains unchanged and the new factor based approach has been used in the LTA illustrations above.

LTA TRANSITIONAL PROTECTION

0648. LTA was introduced in TY 2006/07, set at £1.5m. Transitional protection was made available in the form of Primary and Enhanced Protection. On 6 April 2012 the LTA limit was reduced from £1.8m to £1.5m and Fixed Protection 12 (FP12) member status was offered by the MOD in order to reduce the impact. Those electing FP12 were given FP status which entitled them to Death in Service and Ill Health Benefits whilst ceasing any further pension accrual.

0649. From 6 April 2014 the LTA limit will be reduced further from £1.5m to £1.25m. Fixed Protection 14 (FP14) and Individual Protection 14 (IP14) will be made available to eligible members, however FP 14 member status will not be offered to those who elect FP14. Full details can be found in 2014DIN01-036.

0650. Members holding Fixed, Individual, Primary or Enhanced Protection may also be affected by the use of age related factors to recover LTA tax charges if any of their benefits are subject to a Lifetime Allowance charge under the rules of their protection.

Primary Protection

0651. Members with accrued rights of more than £1.5M as at 5 Apr 06 were entitled to apply for primary protection with HMRC. They were provided with a certificate with a relevant factor that is to be used for their personal LTA. This personalised LTA should be used when a BCE event occurs. There is only one situation that an individual may have their primary protection reduced or lose it. This is if after 5 Apr 06 they become subject to a pension debit as a result of a Pension Sharing Order. If the debit results in their pension rights being valued at less than £1.5M the individual will lose primary protection and revert to the standard lifetime allowance.

Enhanced Protection

0652. Members whose benefits did not exceed £1.5M on 6 Apr 06 could not apply for primary protection. However, if they thought that they would exceed the LTA when they retired they could apply for enhanced protection. Individuals who transferred from AFPS 75 to AFPS 05 could not be considered for enhanced protection due to the Member Transfer Date being the same as A Day and as it had a different accrual rate from AFPS 75. Benefits could still be accrued after 6 Apr 06 but the benefit accrual

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JSP 764/AMDT 6

was limited. The value of benefits from 5 Apr 06 until they came into payment could increase by the greater of two measures, either:

• 5% pa (compound) or the increase in Retail Price Index if greater, and • An amount based on pensionable service and scheme accrual rate on 5 Apr 06

and the final salary when benefits first came into payment.

0653. This is known as the appropriate limit. Enhanced protection was lost when this was exceeded. Only members who had already accrued 34 years’ service in AFPS 75 would be able to retain enhanced protection, as in all other cases the increase in pension benefits would exceed the appropriate limit

Fixed Protection 2012

0654. HM Treasury announced a new form of protection “Fixed Protection” in 2011, this was available for individuals who did not currently hold either Primary or Enhanced protection. FP12 was applied for under the DIN2012 DIN01-006 Pensions Tax Relief – Lifetime Allowance – Fixed Protection.

Fixed Protection 2014

0655. FP14 will be available to members’ whose total pension value is, or is expected to exceed the revised LTA on 5 April 2014. FP14 will enable individuals to ‘fix’ their LTA at £1.5m. Further pension savings may not be accrued beyond 5 April 2014 but an individual’s pension pot will continue to increase in line with CPI. Where the value of the pension pot exceeds £1.5m through CPI growth, the excess will be subject to the LTA tax charge. If an individual elects for FP14 they will cease to be an active member of the AFPS 05 and will not receive in service AFPS 05 benefits, such as, Death in Service or Ill Health benefits. Breach of the fixed £1.5m LTA other than CPI growth, will result in FP14 being lost and any associated tax charges will apply. Full details have been published by HMRC.

Individual Protection 2014

0656. IP14 will be available to members who have pension benefits worth more than £1.25m on 5 April 2014. An individual may fix their LTA at the value of their pension pot (a personalised LTA) on 5 April 2014 (up to a maximum of £1.5m). IP14 is not available to those members who have Primary Protection.

0657. Individuals may accrue pension savings in excess of this personalised LTA with any excess (including CPI growth) being subject to the LTA tax charge. Individuals will remain active members of the AFPS 05.

0658. Although IP14 will be introduced from 6 April 2014, individuals will not be able to apply until after the Finance Bill 2014 has received Royal Assent in August 2014. Individuals will have until 5 April 2017 to submit their application form to HMRC. If an individual is due to leave the Services prior to the application form being available and they wish to apply for IP14, they are to provide Veterans UK with a Notice of an Intention. Full details can be found in 2014DIN01-036.

ALLOCATION

0659. Allocation is a new facility in AFPS 05 and RFPS 05. It allows a member to allocate up to 37.5% of his or her pension to one or more individuals who are financially dependent on him or her. This reduces the member’s pension during their

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JSP 764/AMDT 6

lifetime, but, on their death, gives an income for life to the nominated individual(s). The member must agree the allocation figures before an allocation arrangement goes ahead. Once the pension is awarded the member cannot change their mind. JSP 764, part 1, paras’ 0332 to 0338 gives further details.

0660. The amount which could be allocated was originally higher than this but, when HMRC guidance was published; it became clear that using a higher percentage could render the spouse, civil partner or eligible partner liable for a tax penalty if the member died at or over age 75. HMRC rules say that this will be avoided as long as total dependants’ benefits are, broadly speaking, not above the amount being paid to the member at death. The 37.5% figure was arrived at recognising that at age 75, only rarely will a children’s pension be in payment, and 37.5% protects the 62.5% spouse, civil partner or eligible partner’s pension in most cases.

0661. The amount that that the member may allocate will vary according to individual circumstances, such as the age of the member and the age of the dependant. It will be calculated by Veterans UK (GL) using tables provided by the scheme actuary and the following formula:

Maximum allocation (as % of member’s pension)

52.5% ÷ (Factor + 1), where:

• ‘Factor’ is that used to determine the amount of dependant’s pension being obtained per £1 of member’s pension (i.e. factors as issued by GAD);

• The answer is rounded down to the nearest 0.1%.

Example A male aged 62 with a female dependant aged 55 gives a factor of 3.087 (from the scheme actuary’s table).

Using the formula, the maximum allocation is then:

52.5% ÷ (3.087 + 1) = 12.846% (round down to 12.8%).

This would mean that a member retiring with £10,000 a year of pension could then allocate up to £1,280 a year.

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JSP 764/AMDT 6

CHAPTER 7

MEDICAL AND DENTAL OFFICER BONUS SCHEME

INTRODUCTION

0701. The bonus arrangements for Medical and Dental Officers (MO/DOs) replace the benefits available to members of AFPS 05 (and those who have opted out) under the EDP Scheme. The bonus payments replace not only the EDP, but also the Commission Transfer Grant (CTG) currently paid to General Medical Practioners (GMPs) who transfer from a “short” to “medium” commission.

BONUS DETAILS

0702. Different bonus payment patterns will be given to the separate primary and secondary health care groups of MO/DO personnel, largely reflecting their different training paths. Primarily, the payments are linked to a change in commission (short to medium and medium to full).

0703. The taxable payments and their timing for both groups are shown as follows:

(a) Primary care MO/DOs. Three bonus payments:

• First primary care bonus. 80% of pensionable earnings for those who transfer to a “medium commission” will be paid at the end of the “short commission”.

• Second primary care bonus. 80% of pensionable earnings for those who transfer to a full commission will be paid at the end of the medium commission and after any training (medical or otherwise) return of service has been met.

• Third primary care bonus. 40% of pensionable earnings paid seven years after the second payment and after any training (medical or otherwise) return of service has been met.

(b) Secondary Care Consultants. Two bonus payments:

• First secondary care bonus. 1.8 times pensionable earnings for those who transfer to a full commission will be paid at the end of the medium commission and after any training (medical or otherwise) return of service has been met.

• Second secondary care bonus. 1.2 times pensionable earnings paid seven years after the first payment and after any training (medical or otherwise) return of service has been met.

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JSP 764/AMDT 6

0704. All bonus payments attract a five year return of service requirement. Failure to complete the required period of service will result in the whole bonus sum having to be repaid.

0705. If at the end of a medium commission a MO/DO has applied for transfer to a full commission but has not been accepted for further service he will be given access to the EDP Scheme (see Part 2, Chapter 2) provided he meets the qualifying criteria of at least 18 years’ relevant service and be at least aged 40. This is also the case for officers who are made redundant or medically discharged. In such cases, the bonus payment will normally be recovered from the EDP lump sum where the required return of service has not been given. However, these cases will be judged on their individual circumstances. No repayment will be required where an individual is made redundant who would not be eligible for EDP. Compassionate discharges will be considered on a case by case basis.

0706. Any future changes to the terms of the Bonus Scheme will apply only to new entrants joining after the changes are announced.

0707. The bonus payment scheme also replaces the CTG currently paid to GMPs who transfer from a short to medium commission. GMPs who chose to transfer to AFPS 05 and are eligible for the first of the primary care bonuses having already received a CTG will receive the bonus payment less the value of the CTG.

0708. For the purposes of the Bonus Scheme, GMPs, GDPs and Occupational Medicine and Public Health Medicine specialists will be treated as being in the primary care group. All other consultants including Psychiatry and “pure” Aviation medicine consultants will be treated as being in the secondary care consultants group. A general principle of the bonus scheme is that an individual who has received a bonus under either the primary or secondary care category will be eligible only for future bonus payments in that same category. Training must commence before the end of the medium commission for the return of service obligation to affect the timing of the medium commission bonus payment.

0709. A summary of the bonus payment points and how they relate to the various commissions is at Annex A.

BONUSES FOR THOSE WHO TRANSFERRED UNDER OTT

0710. For those personnel who transferred from AFPS 75 to AFPS 05 under the OTT the following will apply:

(a) Personnel who, at the Member Transfer Date (MTD) of 6 Apr 06, have still not reached the end of what would have been their original short or medium commission, despite having already transferred to a longer engagement, will be eligible for the bonus payments at the point where the original commission would have ended (and any training return of service has been met).

(b) Personnel who, at the MTD have still not reached the point of payment of the third bonus (for primary care MO/DOs) or second bonus (for secondary care consultants) will be eligible for the bonus payment at the payment point (and after any training return of service has been met).

(c) Personnel, who are past a bonus payment point at the MTD will not receive that bonus payment.

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JSP 764/AMDT 6

HOW TO CLAIM A BONUS

0711. Entitled personnel who wish to claim a bonus payment should complete the form at Annex B and pass it to the relevant medical authority, as shown on the form, who will provide approval to pay the bonus payment. The form should then be sent to the relevant Veterans UK (GL) authority as authorisation for payment.

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Officer is currently on pre-CTOS SSC or

CTOS SC

Primary Care (PC)will have bonus

payable at end ofSSC or SC period

provided they transferto an MC

Once first PC bonus istaken Officer will only be eligible for furtherPC bonuses even ifhe/she qualifies in a

secondary care speciality

Officer is currently on CTOS MC

Bonus is payable at18/40 point plustraining return of

Service (whichever isthe later) provided

they transfer to an FC

Subsequent bonus(3rd PC, 2nd

Consultant) payable 7years later plustraining return of

Service (whichever islater)

Officer is currently on pre-CTOS MCC,

IRC or PC 16/38

Officer is currently on a pre-CTOS FCC,

RegC or PC 58/65


Service (whichever isthe later) provided

they transfer to an FC

Subsequent bonus (3rd PC, 2nd Consultant)payable 7 years laterplus training return ofService (whichever is

later)


Service (whichever isthe later)

Subsequent bonus (3rd PC, 2nd Consultant)payable 7 years laterplus training return ofService (whichever is

later)

ANNEX A TOCHAPTER 7

SUMMARY OF BONUS PAYMENT POINTS

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Did officer transferto FC from a pre-

CTOS FCC, RegCor PC 58/65?

Bonus is payable at 16/38 point plus

training Return ofService (whichever

is the later)

Subsequent bonus (3rd PC, 2nd

Consultant) is payable 7 years later plustraining return of


Yes

No

Did officer transferto FC from a pre-

CTOS MCC, IRC orPC 16/38?



is the later)

Subsequent bonus (3rd PC, 2nd Consultant) ispayable 7 years later plus training return of Service (whichever is

later)

Yes

No

Did officer transferto FC from a CTOS

MC?



is the later)

Subsequent bonus (3rd PC, 2nd

Consultant) is payable 7 years later plustraining return of


Yes

No

Did officer transferto FC direct frompre-CTOS SSC?

Subsequentbonus (3rd PC,

2nd Consultant) ispayable 7 years later plus trainingreturn of Service

(whichever islater)

Yes

OFFICER IS CURRENTLY ON

CTOS FC



is the later)

NOTES:

1. 16/38 Point is 16 years service or age 38, whichever is the later. For RN this point is the MCC Tx date. For

2. 18/40 Point is 18 years service or age 40 (whichever is the later). For RN this point is the MCC Tx date. For

Army and RAF service begins on the date of full registration or the date of commission or age 21 (whichever is later).

Army and RAF service begins on the date of full registration or the date of commission or age 21 (whichever is later).

3. Bonuses are only payable if payment point occurs on or after 6 April 2006.

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JSP 764/AMDT 6

ANNEX B TO CHAPTER 7

MEDICAL AND DENTAL OFFICERS (MO/DO) BONUS

Part 1 (To be completed by applicant)

Service Number.....................................................Rank ...............................................

Full Name.......................................................................................................................

Primary/secondary care bonus applied for1 .................................................................

Date of end of short or medium commission2 ..............................................................

Date training Return of Service completed..................................................................

Effective date of bonus payment3 .................................................................................

5 year return of service expires on4 ..............................................................................

In accordance with the letter of 30 March 2006 (D/SP Pol Pensions/afps 2005/bonus schemes/medical and dental officers), I hereby apply for the MO/DO bonus set out above. I understand that the paying authorities will make the payment on the first possible payday after they receive a Statement of Acceptance with both Parts 1 and 2 completed. I also understand that this payment is made on the basis that I complete five years’ service following receipt of the bonus and that if I do not do so I shall be required to repay the full amount as a lump sum before leaving the Service. However, I understand that there are circumstances in which I shall not be required to repay the bonus if I leave before the end of my five years’ return of service, such as if I am made redundant or medically discharged providing I have not reached my EDP point (18/40) (see Part 4, chapter 7, para 0705 of JSP 764 for details). If possible, recovery will be made from any Early Departure Payment (EDP) lump sum, where this is paid. Alternative recovery action will be taken in instances where an EDP lump sum is not paid. I understand that for those discharged on compassionate grounds their cases will be considered on a case by case basis.

Date........................................ Signature ....................................

On completion the form should be passed to:

Medical Officers RN – DNCM SO1 Med: Army – Col AMS MCM Div: RAF – DACOS Med Prof Spt Dental Officers DDS – AD PPR (advice from: MDG(N) SO1 Dental; Col AMS MCM Div; PMA 20)

1 Bonus details are set out in para 3 of covering letter2 This should be the date the commission was originally scheduled to end even if the individual has now moved onto a new commission.3 Effective date of payment is at end of commission or end of training Return of Service whichever is the later.4 Bonus Return of Service expires 5 years from the effective date of bonus payment.

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JSP 764/AMDT 6

Part 2 (To be completed by the relevant medical authority)

The following:

Service Number.....................................................Rank ...............................................

Full Name.......................................................................................................................

qualifies for the MO/DO bonus payment as he/she has agreed to transfer to a medium/ full [delete as applicable] commission or has completed 7 years’ service since the earlier bonus payment point. I confirm that the end of commission and training Return of Service dates are correct and that the effective date of bonus payment should be..............................................................................

The pensionable earnings in payment on this date should be used in calculating the amount of bonus payable. [Bonus payment details are in paragraph 3 of this letter]

Date........................................ Signature ....................................

Appointment...................................................................................................................

Rank/Name.....................................................................................................................

On completion, this form should be passed to:

RN - Veterans UK (GL) (C), RN Pay (Bonus Payment and Return of Service Update)

Army - Veterans UK (GL) (G) HEO Offrs Pay Div (Bonus Payment) - AMS MCM Div (2)-1 for the Return of Service update and copy for P/File:

1 to applicant - Veterans UK (GL) (G) Offrs Pay File.

RAF - Veterans UK (GL) JPAC, Glasgow (Bonus Payment) - PMA 20 (RAF) for the officer’s dossier - PMA 8 (RAF) For the Return of Service update on JPA

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JSP 764 Part 4: Supplementary information · 2014. 8. 5. · JSP 764 PART 4 SUPPLEMENTARY...

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