FOR ADVISERS ONLY
Personal Pension/Stakeholder Rebates
All contracted out personal pension and stakeholder pension plans will automatically be contracted back in on 5 April 2012.
| 2007/08 | 2008/09 | 2009/10 | 2010/11 | 2011/12 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Age * | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 |
| 15 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 |
| 16 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 |
| 17 | 9.6 | 2.4 | 4.8 | 9.6 | 2.4 | 4.8 | 9.6 | 2.4 | 4.8 | 9.6 | 2.4 | 4.8 | 9.6 | 2.4 | 4.8 |
| 18 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 |
| 19 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 10.0 | 2.5 | 5.0 |
| 20 | 10.0 | 2.5 | 5.0 | 10.0 | 2.5 | 5.0 | 10.0 | 2.5 | 5.0 | 10.0 | 2.5 | 5.0 | 10.0 | 2.5 | 5.0 |
| 21 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 |
| 22 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 |
| 23 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 | 10.4 | 2.6 | 5.2 |
| 24 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 |
| 25 | 10.8 | 2.7 | 5.4 | 10.8 | 2.7 | 5.4 | 10.8 | 2.7 | 5.4 | 10.8 | 2.7 | 5.4 | 10.8 | 2.7 | 5.4 |
| 26 | 11.0 | 2.75 | 5.5 | 11.0 | 2.75 | 5.5 | 11.0 | 2.75 | 5.5 | 11.0 | 2.75 | 5.5 | 11.0 | 2.75 | 5.5 |
| 27 | 11.0 | 2.75 | 5.5 | 11.0 | 2.75 | 5.5 | 11.2 | 2.8 | 5.6 | 11.2 | 2.8 | 5.6 | 11.2 | 2.8 | 5.6 |
| 28 | 11.2 | 2.8 | 5.6 | 11.2 | 2.8 | 5.6 | 11.2 | 2.8 | 5.6 | 11.2 | 2.8 | 5.6 | 11.2 | 2.8 | 5.6 |
| 29 | 11.4 | 2.85 | 5.7 | 11.4 | 2.85 | 5.7 | 11.4 | 2.85 | 5.7 | 11.4 | 2.85 | 5.7 | 11.4 | 2.85 | 5.7 |
| 30 | 11.6 | 2.9 | 5.8 | 11.6 | 2.9 | 5.8 | 11.6 | 2.9 | 5.8 | 11.6 | 2.9 | 5.8 | 11.6 | 2.9 | 5.8 |
| 31 | 11.8 | 2.95 | 5.9 | 11.8 | 2.95 | 5.9 | 11.8 | 2.95 | 5.9 | 11.8 | 2.95 | 5.9 | 11.8 | 2.95 | 5.9 |
| 32 | 12.0 | 3.0 | 6.0 | 12.0 | 3.0 | 6.0 | 12.0 | 3.0 | 6.0 | 12.0 | 3.0 | 6.0 | 12.0 | 3.0 | 6.0 |
| 33 | 12.0 | 3.0 | 6.0 | 12.0 | 3.0 | 6.0 | 12.0 | 3.0 | 6.0 | 12.2 | 3.05 | 6.1 | 12.2 | 3.05 | 6.1 |
| 34 | 12.2 | 3.05 | 6.1 | 12.2 | 3.05 | 6.1 | 12.2 | 3.05 | 6.1 | 12.2 | 3.05 | 6.1 | 12.2 | 3.05 | 6.1 |
| 35 | 12.6 | 3.15 | 6.3 | 12.6 | 3.15 | 6.3 | 12.6 | 3.15 | 6.3 | 12.6 | 3.15 | 6.3 | 12.6 | 3.15 | 6.3 |
| 36 | 12.8 | 3.2 | 6.4 | 12.8 | 3.2 | 6.4 | 12.8 | 3.2 | 6.4 | 12.8 | 3.2 | 6.4 | 12.8 | 3.2 | 6.4 |
| 37 | 13.0 | 3.25 | 6.5 | 13.2 | 3.3 | 6.6 | 13.2 | 3.3 | 6.6 | 13.2 | 3.3 | 6.6 | 13.2 | 3.3 | 6.6 |
| 38 | 13.4 | 3.35 | 6.7 | 13.4 | 3.35 | 6.7 | 13.4 | 3.35 | 6.7 | 13.4 | 3.35 | 6.7 | 13.4 | 3.35 | 6.7 |
| 39 | 13.6 | 3.4 | 6.8 | 13.6 | 3.4 | 6.8 | 13.6 | 3.4 | 6.8 | 13.6 | 3.4 | 6.8 | 13.8 | 3.45 | 6.9 |
| 40 | 14.0 | 3.5 | 7.0 | 14.0 | 3.5 | 7.0 | 14.0 | 3.5 | 7.0 | 14.0 | 3.5 | 7.0 | 14.0 | 3.5 | 7.0 |
| 41 | 14.2 | 3.55 | 7.1 | 14.2 | 3.55 | 7.1 | 14.2 | 3.55 | 7.1 | 14.2 | 3.55 | 7.1 | 14.2 | 3.55 | 7.1 |
| 42 | 14.4 | 3.6 | 7.2 | 14.4 | 3.6 | 7.2 | 14.4 | 3.6 | 7.2 | 14.6 | 3.65 | 7.3 | 14.6 | 3.65 | 7.3 |
| 43 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 44 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 45 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 46 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 47 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 48 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 49 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 50 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 51 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 52 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 53 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 54 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 55 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 56 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 57 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 58 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 59 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 60 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 61 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 62 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
| 63 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 | 14.8 | 3.7 | 7.4 |
* Age on last day of preceding tax year.
Figures are %
| 2002/03 | 2003/04 | 2004/05 | 2005/06 | 2006/07 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Age * | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 | Tier1 | Tier2 | Tier3 |
| 15 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 |
| 16 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 |
| 17 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 | 8.4 | 2.10 | 4.2 |
| 18 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 |
| 19 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 | 8.6 | 2.15 | 4.3 |
| 20 | 8.8 | 2.20 | 4.4 | 8.8 | 2.20 | 4.4 | 8.8 | 2.20 | 4.4 | 8.8 | 2.20 | 4.4 | 8.8 | 2.20 | 4.4 |
| 21 | 8.8 | 2.20 | 4.5 | 8.8 | 2.20 | 4.4 | 8.8 | 2.20 | 4.4 | 8.8 | 2.20 | 4.4 | 8.8 | 2.20 | 4.4 |
| 22 | 9.0 | 2.25 | 4.4 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 |
| 23 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 |
| 24 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 | 9.0 | 2.25 | 4.5 |
| 25 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 |
| 26 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 | 9.2 | 2.30 | 4.6 |
| 27 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 |
| 28 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 | 9.4 | 2.35 | 4.7 |
| 29 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 |
| 30 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 | 9.6 | 2.40 | 4.8 |
| 31 | 9.8 | 2.40 | 4.8 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 |
| 32 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 | 9.8 | 2.45 | 4.9 |
| 33 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 |
| 34 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 |
| 35 | 10.0 | 2.50 | 5.0 | 10.0 | 2.50 | 5.0 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 |
| 36 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 |
| 37 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.2 | 2.55 | 5.1 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 |
| 38 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 |
| 39 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 | 10.4 | 2.60 | 5.2 | 10.6 | 2.65 | 5.3 |
| 40 | 10.8 | 2.70 | 5.4 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 |
| 41 | 11.2 | 2.80 | 5.6 | 11.0 | 2.75 | 5.5 | 10.6 | 2.65 | 5.3 | 10.6 | 2.65 | 5.3 | 10.8 | 2.70 | 5.4 |
| 42 | 11.4 | 2.85 | 5.7 | 11.2 | 2.80 | 5.6 | 11.0 | 2.75 | 5.5 | 10.8 | 2.70 | 5.4 | 10.8 | 2.70 | 5.4 |
| 43 | 11.8 | 2.95 | 5.9 | 11.6 | 2.90 | 5.8 | 11.4 | 2.85 | 5.7 | 11.2 | 2.80 | 5.6 | 11.0 | 2.75 | 5.5 |
| 44 | 12.2 | 3.05 | 6.1 | 12.0 | 3.00 | 6.0 | 11.8 | 2.95 | 5.9 | 11.4 | 2.85 | 5.7 | 11.2 | 2.80 | 5.6 |
| 45 | 12.6 | 3.15 | 6.3 | 12.4 | 3.10 | 6.2 | 12.0 | 3.00 | 6.0 | 11.8 | 2.95 | 5.9 | 11.6 | 2.90 | 5.8 |
| 46 | 13.0 | 3.25 | 6.5 | 12.8 | 3.20 | 6.4 | 12.4 | 3.10 | 6.2 | 12.2 | 3.05 | 6.1 | 12.0 | 3.00 | 6.0 |
| 47 | 14.0 | 3.50 | 7.0 | 13.2 | 3.30 | 6.6 | 12.8 | 3.20 | 6.4 | 12.6 | 3.15 | 6.3 | 12.4 | 3.10 | 6.2 |
| 48 | 15.6 | 3.90 | 7.8 | 14.2 | 3.55 | 7.1 | 13.2 | 3.30 | 6.6 | 13.0 | 3.25 | 6.5 | 12.8 | 3.20 | 6.4 |
| 49 | 17.6 | 4.40 | 8.8 | 15.8 | 3.95 | 7.9 | 14.4 | 3.60 | 7.2 | 13.4 | 3.35 | 6.7 | 13.2 | 3.30 | 6.6 |
| 50 | 19.8 | 4.95 | 9.9 | 17.8 | 4.45 | 8.9 | 16.0 | 4.00 | 8.0 | 14.6 | 3.65 | 7.3 | 13.6 | 3.40 | 6.8 |
| 51 | 21.0 | 5.25 | 10.5 | 20.0 | 5.00 | 10.0 | 18.0 | 4.50 | 9.0 | 16.0 | 4.00 | 8.0 | 14.6 | 3.65 | 7.3 |
| 52 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 20.2 | 5.05 | 10.1 | 18.0 | 4.50 | 9.0 | 16.2 | 4.05 | 8.1 |
| 53 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 20.4 | 5.10 | 10.2 | 18.2 | 4.55 | 9.1 |
| 54 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 20.6 | 5.15 | 10.3 |
| 55 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 |
| 56 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 |
| 57 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 |
| 58 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 |
| 59 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 20.4 | 5.10 | 10.2 | 19.6 | 4.90 | 9.8 |
| 60 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 20.6 | 5.15 | 10.3 |
| 61 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 |
| 62 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 |
| 63 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 | 21.0 | 5.25 | 10.5 |
* Age on last day of preceding tax year.
Last updated: 20 Nov 2014