{"text_format":"1","workbook":"xlsx","n_sheets":82,"sheets":["Cover","Purpose of spreadsheet","Version Control","Summary - LGPS_S","AnnGenHiddenLists","Factor List","x-Series Number","Club 2023 Tables 1&2","Club 2023 Table 3","Club 2023 Table 4","Club 2023 Table 5","Club 2023 Table 6","x-201","x-202","x-203","x-204","x-205","x-206","x-207","x-208","x-209","x-210","x-211","x-212","x-213","x-214","x-215","x-216","x-217","x-218","x-219","x-301","x-302","x-303","x-304","x-306","x-307","x-308","x-309","x-310","x-316","x-317","x-318","x-319","x-401","x-402","x-501","x-502","x-503","x-605","x-607","x-608","x-609","x-610","x-611","x-612","x-613","x-614","x-701","x-702","x-703","x-704","x-705","x-706","x-707","x-708","x-711","x-712","x-713","x-714","x-715","x-716","x-717","x-718","x-719","x-720","x-801","x-802","x-803","x-804","x-805","x-806"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":3,"defined_names":2329,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":22,"n_cols":2,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
["LGPS_S - Consolidated Factor Spreadsheet"]
["Cover"]
[{"$f":"CELL(\"filename\",A1)","v":"https://scotsconnect-my.sharepoint.com/personal/craig_finlay_gov_scot/Documents/My Policy/SCAPE/[Copy of LGPS Scot Consolidated Factors 2023-04b.xlsm]Cover"}]
[]
[]
["Specification","This spreadsheet contains the full suite of factors that are in force for the LGPS_S."]
[]
[]
[]
["Sheet","Description"]
["Purpose of spreadsheet","This sheet sets out the purpose of the spreadsheet and includes caveats on the use of the spreadsheet."]
["Version Control ","This sheet is used to show which factor tables have been updated since the last issued version of the consolidated factor spreadsheet."]
["Factor List","This sheet lists the full suite of factors that are in force together with the following information: "]
["x-101 and onwards","The 100 series factors contain the club transfer factors. Each different type of club transfer factor is set out on a separate sheet starting with sheet x-101, where x relates to the scheme section (if applicable). "]
["x-201 and onwards","The 200 series factors contain the non club transfer factors. Each different type of non club transfer factor is set out on a separate sheet starting with sheet x-201, where x relates to the scheme section (if applicable).  "]
["x-301 and onwards","The 300 series factors contain the pension sharing on divorce factors. Each different type of pension sharing on divorce factor is set out on a separate sheet starting with sheet x-301, where x relates to the scheme section (if applicable).  "]
["x-401 and onwards","The 400 series factors contain the early of late retirement factors. Each different type of early or late retirement factor is set out on a separate sheet starting with sheet x-401, where x relates to the scheme section (if applicable).  "]
["x-501 and onwards","The 500 series factors contain the commutation factors. Each different type of commutation factor is set out on a separate sheet starting with sheet x-501, where x relates to the scheme section (if applicable).  "]
["x-601 and onwards","The 600 series factors contain the scheme pays factors. Each different type of scheme pays factor is set out on a separate sheet starting with sheet x-601, where x relates to the scheme section (if applicable).  "]
["x-701 and onwards","The 700 series factors contain the additional benefit or additional contribution factors. Each different type of additional benefit or additional contribution factor is set out on a separate sheet starting with sheet x-701, where x relates to the scheme section (if applicable).  "]
["x-801 and onwards","The 800 series factors contain the other scheme specific factors. Each different type of other scheme specific factor is set out on a separate sheet starting with sheet x-801, where x relates to the scheme section (if applicable).  "]

{"sheet":"Purpose of spreadsheet","index":1,"n_rows":9,"n_cols":1,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,0,6,12],[8,0,11,12]]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["Purpose of Spreadsheet"]
[]
[]
[]
["Purpose of the Scottish Public Pensions Agency (\"SPPA\") Consolidated Factor Spreadsheet"]
[]
["This spreadsheet is provided by GAD at the request of SPPA.  Its purpose is to set out in one place for convenience the actuarial factors provided by GAD to SPPA from time to time in respect of Local Government Pension Scheme (Scotland) and related schemes, and the dates on which these factors have been sent to the client and implemented by the client.  It should not be used or relied on for any other purpose and GAD has no liability for any act or omission taken on the basis of this spreadsheet.  In particular, it does not constitute an instruction or manual for plan administration purposes, and it does not cover the implementation or backdating of factors other than to specify the factor implementation date (if provided by  SPPA).   \n\nGAD has no liability for any changes made to this spreadsheet whilst being used by SPPA or any other third party.\n\nThis spreadsheet should not be made available online without the express permission of GAD. \n\nThis spreadsheet is password protected. \n"]

{"sheet":"Version Control","index":2,"n_rows":61,"n_cols":3,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[]
[]
[]
["Version control"]
[]
["We provide this sheet to help  SPPA understand which factors have changed and when. "]
[]
[]
["Version 200811"]
["Provides the following new factor tables:",null,"none"]
["Provides the following revised factors:",null,"201 to 218 : updated GMP adjustment factors"]
["Added 14/05/2020",null,"806 and 806 - AVC to AP conversion factors"]
["Added 17/02/2020",null,"801 - 804 Purchase of Additional Survivor Benefits - factors for updating existing contract member contribution rates"]
["Amended 8/10/19",null,"Changed column headings for children's trivial commutation tables in sheet 503"]
["Added 17/9/19",null,"102 - Club transfer factors for immediate payment"]
["Added 17/9/19",null,"605, 607 to 614 - scheme pays AA and LTA factors"]
["Amended 19/9/17",null,"Tables 103 -110 corrections to Club transfer factors for members over age 65 to align with Club memorandum dated April 2019"]
["Added 10/9/19",null,"402 - late retirement"]
["Added 03/04/2019 ",null,"902 and 903 - AVC to AP"]
["Added 27/2/19",null,"209 - 218 Factors for non-club transfers-in"]
["Added 26/2/19",null,"306 - 310, 501-503"]
["Added 12/3/19",null,"316-319; 401"]
["Added 22/3/19",null,"103 - 110; 707-708; 711-720"]
["Confirms that the following factor table is no longer required by SPPA:"]
[]
[]
["Version 2023-01"]
["Provides the following new factor tables:"]
["Provides the following updated factor tables:",null,"x-201 to x-208, x-219, x-301 to x-310, x-316 to x-319"]
["Factors still to follow:"]
["Methodology changes:"]
["Date Modified:",null,"2023-05-26"]
[]
["Version 2023-02"]
["Provides the following new factor tables:"]
["Provides the following updated factor tables:",null,"x-209 to x-218, x-401, x-402"]
["Methodology changes:"]
["Date Modified:",null,"2023-06-30"]
[]
["Version 2023-03"]
["Provides the following new factor tables:"]
["Provides the following updated factor tables:",null,"x-501 to x-503, x-605, x-607 to x-614"]
["Withdrawn factor tables:",null,"x-305"]
["Methodology changes:"]
["Date Modified:",null,"2023-07-27"]
[]
["Version 2023-04"]
["Provides the following new factor tables:",null,"Club 2023 Tables 1&2 and 3-6 (Copies of the Club factors)"]
["Provides the following updated factor tables:",null,"x-701 to x-708, x-711 to x-720,\nx-801 to x-804,\nx-805 to x-806"]
["Factors still to follow:",null,"x-102 to x-110 (old Club factor tables. These have been replaced by Club 2023 factor tables 1&2 and 3-6)"]
["Methodology changes:"]
["Date Modified:",null,"2023-09-26"]
[]
["Version 2023-04b"]
["Provides the following new factor tables:"]
["Provides the following updated factor tables:",null,"x-701 to x-708, x-711 to x-720"]
["Factors still to follow:"]
["Methodology changes:"]
["Date Modified:",null,"2023-11-03"]

{"sheet":"Summary - LGPS_S","index":3,"n_rows":224,"n_cols":5,"rows_kept":224,"cut":false,"hidden":true,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["Summary of Factors "]
[{"$f":"CELL(\"filename\",A1)","v":"https://scotsconnect-my.sharepoint.com/personal/craig_finlay_gov_scot/Documents/My Policy/SCAPE/[Copy of LGPS Scot Consolidated Factors 2023-04b.xlsm]Summary - LGPS_S"}]
[]
[]
[null,null,null,null,"x=0"]
[null,"LGPS_S",null,null,2015]
[]
[null,"100 Series - Club Transfer"]
[null,"x-",101]
[null,"x-",102]
[null,"x-",103]
[null,"x-",104]
[null,"x-",105]
[null,"x-",106]
[null,"x-",107]
[null,"x-",108]
[null,"x-",109]
[null,"x-",110]
[null,"x-",111]
[null,"x-",112]
[null,"x-",113]
[null,"x-",114]
[null,"x-",115]
[null,"x-",116]
[null,"x-",117]
[null,"x-",118]
[null,"x-",119]
[null,"x-",120]
[null,"x-",121]
[null,"x-",122]
[null,"x-",123]
[null,"x-",124]
[null,"x-",125]
[]
[null,"200 Series - Non Club Transfers"]
[null,"x-",201]
[null,"x-",202]
[null,"x-",203]
[null,"x-",204]
[null,"x-",205]
[null,"x-",206]
[null,"x-",207]
[null,"x-",208]
[null,"x-",209]
[null,"x-",210]
[null,"x-",211]
[null,"x-",212]
[null,"x-",213]
[null,"x-",214]
[null,"x-",215]
[null,"x-",216]
[null,"x-",217]
[null,"x-",218]
[null,"x-",219]
[null,"x-",220]
[null,"x-",221]
[null,"x-",222]
[null,"x-",223]
[null,"x-",224]
[null,"x-",225]
[]
[null,"300 Series - Pension Sharing on divorce"]
[null,"x-",301]
[null,"x-",302]
[null,"x-",303]
[null,"x-",304]
[null,"x-",305]
[null,"x-",306]
[null,"x-",307]
[null,"x-",308]
[null,"x-",309]
[null,"x-",310]
[null,"x-",311]
[null,"x-",312]
[null,"x-",313]
[null,"x-",314]
[null,"x-",315]
[null,"x-",316]
[null,"x-",317]
[null,"x-",318]
[null,"x-",319]
[null,"x-",320]
[null,"x-",321]
[null,"x-",322]
[null,"x-",323]
[null,"x-",324]
[null,"x-",325]
[]
[null,"400 Series - Early or Late Retirement"]
[null,"x-",401]
[null,"x-",402]
[null,"x-",403]
[null,"x-",404]
[null,"x-",405]
[null,"x-",406]
[null,"x-",407]
[null,"x-",408]
[null,"x-",409]
[null,"x-",410]
[null,"x-",411]
[null,"x-",412]
[null,"x-",413]
[null,"x-",414]
[null,"x-",415]
[null,"x-",416]
[null,"x-",417]
[null,"x-",418]
[null,"x-",419]
[null,"x-",420]
[null,"x-",421]
[null,"x-",422]
[null,"x-",423]
[null,"x-",424]
[null,"x-",425]
[]
[null,"500 Series - Commutation"]
[null,"x-",501]
[null,"x-",502]
[null,"x-",503]
[null,"x-",504]
[null,"x-",505]
[null,"x-",506]
[null,"x-",507]
[null,"x-",508]
[null,"x-",509]
[null,"x-",510]
[null,"x-",511]
[null,"x-",512]
[null,"x-",513]
[null,"x-",514]
[null,"x-",515]
[null,"x-",516]
[null,"x-",517]
[null,"x-",518]
[null,"x-",519]
[null,"x-",520]
[null,"x-",521]
[null,"x-",522]
[null,"x-",523]
[null,"x-",524]
[null,"x-",525]
[]
[null,"600 Series - Scheme Pays"]
[null,"x-",601]
[null,"x-",602]
[null,"x-",603]
[null,"x-",604]
[null,"x-",605]
[null,"x-",606]
[null,"x-",607]
[null,"x-",608]
[null,"x-",609]
[null,"x-",610]
[null,"x-",611]
[null,"x-",612]
[null,"x-",613]
[null,"x-",614]
[null,"x-",615]
[null,"x-",616]
[null,"x-",617]
[null,"x-",618]
[null,"x-",619]
[null,"x-",620]
[null,"x-",621]
[null,"x-",622]
[null,"x-",623]
[null,"x-",624]
[null,"x-",625]
[]
[null,"700 Series - Additional Benefits or Additional Contributions"]
[null,"x-",701]
[null,"x-",702]
[null,"x-",703]
[null,"x-",704]
[null,"x-",705]
[null,"x-",706]
[null,"x-",707]
[null,"x-",708]
[null,"x-",709]
[null,"x-",710]
[null,"x-",711]
[null,"x-",712]
[null,"x-",713]
[null,"x-",714]
[null,"x-",715]
[null,"x-",716]
[null,"x-",717]
[null,"x-",718]
[null,"x-",719]
[null,"x-",720]
[null,"x-",721]
[null,"x-",722]
[null,"x-",723]
[null,"x-",724]
[null,"x-",725]
[]
[null,"800 Series - Other Scheme Specific"]
[null,"x-",801]
[null,"x-",802]
[null,"x-",803]
[null,"x-",804]
[null,"x-",805]
[null,"x-",806]
[null,"x-",807]
[null,"x-",808]
[null,"x-",809]
[null,"x-",810]
[null,"x-",811]
[null,"x-",812]
[null,"x-",813]
[null,"x-",814]
[null,"x-",815]
[null,"x-",816]
[null,"x-",817]
[null,"x-",818]
[null,"x-",819]
[null,"x-",820]
[null,"x-",821]
[null,"x-",822]
[null,"x-",823]
[null,"x-",824]
[null,"x-",825]

{"sheet":"AnnGenHiddenLists","index":4,"n_rows":160,"n_cols":3,"rows_kept":160,"cut":false,"hidden":true,"merged":[]}
["DO NOT REMOVE WORKSHEET"]
[]
["BaseTablesList",null,"ImprovementsList"]
["PCFA00",null,"CMI2016F-07-1pt5"]
["PCMA00",null,"CMI2016M-07-1pt5"]
["PFA80",null,"Long Cohort"]
["PFA92",null,"Medium Cohort"]
["PFA92 - 08",null,"PFA80imp"]
["PFA92-10",null,"PFA92"]
["PMA80",null,"PMA80imp"]
["PMA92",null,"PMA92"]
["PMA92 - 08",null,"Short Cohort"]
["PMA92-10",null,"SMPI-2018imp"]
["PNFA00",null,"UKF2004imp"]
["PNFA00-06",null,"UKF2006imp"]
["PNFA00-08",null,"UKF2006imp_HLE"]
["PNFA00-10",null,"UKF2006imp_LLE"]
["PNMA00",null,"UKF2008imp"]
["PNMA00-06",null,"UKF2010imp"]
["PNMA00-08",null,"UKF2012imp"]
["PNMA00-10",null,"UKF2014imp"]
["S1DFA",null,"UKf2016HLEimp"]
["S1DFA-06",null,"UKF2016imp"]
["S1DFA-08",null,"UKf2016LLEimp"]
["S1DFA-10",null,"UKM2004imp"]
["S1DFA-12",null,"UKM2006imp"]
["S1DFA-14",null,"UKM2006imp_HLE"]
["S1DFA-16",null,"UKM2006imp_LLE"]
["S1DFA-L",null,"UKM2008imp"]
["S1DFA-L-06",null,"UKM2010imp"]
["S1DFA-L-08",null,"UKM2012imp"]
["S1DFA-L-10",null,"UKM2014imp"]
["S1DFA-L-12",null,"UKm2016HLEimp"]
["S1IFA",null,"UKM2016imp"]
["S1IFA-06",null,"UKm2016LLEimp"]
["S1IFA-08",null,"None"]
["S1IFA-10"]
["S1IFA-12"]
["S1IFA-14"]
["S1IFA-16"]
["S1IFA-STSS-16"]
["S1IFA-TPS-16"]
["S1IMA"]
["S1IMA-06"]
["S1IMA-08"]
["S1IMA-10"]
["S1IMA-12"]
["S1IMA-14"]
["S1IMA-16"]
["S1IMA-STSS-16"]
["S1IMA-TPS-16"]
["S1NFA"]
["S1NFA-06"]
["S1NFA-08"]
["S1NFA-10"]
["S1NFA-12"]
["S1NFA-14"]
["S1NFA-16"]
["S1NFA-L"]
["S1NFA-L-06"]
["S1NFA-L-08"]
["S1NFA-L-10"]
["S1NFA-L-12"]
["S1NFA-L-14"]
["S1NFA-L-16"]
["S1NFA-L-STSS"]
["S1NFA-L-STSS-06"]
["S1NFA-L-STSS-08"]
["S1NFA-L-STSS-10"]
["S1NFA-L-STSS-12"]
["S1NFA-L-STSS-14"]
["S1NFA-L-STSS-16"]
["S1NFA-L-TPS"]
["S1NFA-L-TPS-06"]
["S1NFA-L-TPS-08"]
["S1NFA-L-TPS-10"]
["S1NFA-L-TPS-12"]
["S1NFA-L-TPS-14"]
["S1NFA-L-TPS-16"]
["S1NMA"]
["S1NMA-06"]
["S1NMA-08"]
["S1NMA-10"]
["S1NMA-12"]
["S1NMA-14"]
["S1NMA-16"]
["S1NMA-L"]
["S1NMA-L-06"]
["S1NMA-L-08"]
["S1NMA-L-10"]
["S1NMA-L-12"]
["S1NMA-L-14"]
["S1NMA-L-16"]
["S1PFA"]
["S1PFA-06"]
["S1PFA-08"]
["S1PFA-10"]
["S1PFA-12"]
["S1PFA-14"]
["S1PFA-16"]
["S1PMA"]
["S1PMA-06"]
["S1PMA-08"]
["S1PMA-10"]
["S1PMA-12"]
["S1PMA-14"]
["S1PMA-16"]
["S2DFA"]
["S2DFA-12"]
["S2DFA-14"]
["S2DFA-16"]
["S2DFL"]
["S2DFL-12"]
["S2DFL-16"]
["S2IFA"]
["S2IFA-12"]
["S2IFA-14"]
["S2IFA-16"]
["S2IMA"]
["S2IMA-12"]
["S2IMA-14"]
["S2IMA-16"]
["S2NFA"]
["S2NFA-12"]
["S2NFA-14"]
["S2NFA-16"]
["S2NFA-CMI"]
["S2NMA"]
["S2NMA_L-16"]
["S2NMA-12 "]
["S2NMA-14"]
["S2NMA-16"]
["S2NMA-CMI"]
["S2PFA"]
["S2PFA-12"]
["S2PFA-14"]
["S2PFA-16"]
["S2PFL"]
["S2PFL-12"]
["S2PFL-16"]
["S2PMA"]
["S2PMA-12"]
["S2PMA-14"]
["S2PMA-16"]
["S2PML"]
["S2PML-12"]
["S2PML-16"]
["SMPI-2018"]
["UKF"]
["UKF2004"]
["UKF2006"]
["UKF2008"]
["UKF2010"]
["UKF2012"]
["UKM"]
["UKM2004"]
["UKM2006"]
["UKM2008"]
["UKM2010"]
["UKM2012"]

{"sheet":"Factor List","index":5,"n_rows":82,"n_cols":21,"rows_kept":82,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["Factor List"]
[]
[]
[]
["Link to Tables","Scheme","Section","Factor Type","Description","Gender","Factor Age/Period Definition","Section Number (x)","Series Number","Table Reference\n(Section-Series Number)","Table Reference in Guidance","Corresponding Guidance Note","Date Factors Issued to SPPA","Date Factors Implemented (if known)","Factor Status","Table ID","Source","UserID","Time Stamp","Update issued","Update implemented"]
[{"$f":"HYPERLINK(\"#'\"&K8&\"'!A1\",\"\"&K8)","v":"Club 2023 Tables 1&2"},"LGPS_S","Club","Club transfer","Club transfer factors based on immediate payment","Unisex","Age last birthday at relevant date",0,102,"0-102","Club 2023 Tables 1&2","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-08-31","2023-10-01","Issued"]
[{"$f":"HYPERLINK(\"#'\"&K9&\"'!A1\",\"\"&K9)","v":"Club 2023 Table 3"},"LGPS_S","Club","Club transfer","Club transfer factors based on Normal Pension Age of 65","Unisex","Age last birthday at relevant date",0,103,"0-103","Club 2023 Table 3","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-08-31","2023-10-01","Issued"]
["Club 2023 Table 4","LGPS_S","Club","Club transfer","Club transfer factors based on Normal Pension Age of 66","Unisex","Age last birthday at relevant date",0,104,"0-104","Club 2023 Table 4","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-08-31","2023-10-01","Issued","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["Club 2023 Table 5","LGPS_S","Club","Club transfer","Club transfer factors based on Normal Pension Age of 67","Unisex","Age last birthday at relevant date",0,105,"0-105","Club 2023 Table 5","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-08-31","2023-10-01","Issued","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["Club 2023 Table 6","LGPS_S","Club","Club transfer","Club transfer factors based on Normal Pension Age of 68","Unisex","Age last birthday at relevant date",0,106,"0-106","Club 2023 Table 6","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-08-31","2023-10-01","Issued","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
[{"$f":"HYPERLINK(\"#'x-\"&I13 & \"'!A1\",\"x-\"&I13)","v":"x-201"},"LGPS_S",2015,"CETV","Non club transfers based on NPA 65","Male","Age last birthday at relevant date",0,201,"0-201","Table NC3","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-201","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-202","LGPS_S",2015,"CETV","Non club transfers based on NPA 65","Female","Age last birthday at relevant date",0,202,"0-202","Table NC4","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-202","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-203","LGPS_S",2015,"CETV","Non club transfers based on NPA 66","Male","Age last birthday at relevant date",0,203,"0-203","Table NC5","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-203","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-204","LGPS_S",2015,"CETV","Non club transfers based on NPA 66","Female","Age last birthday at relevant date",0,204,"0-204","Table NC6","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-204","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-205","LGPS_S",2015,"CETV","Non club transfers based on NPA 67","Male","Age last birthday at relevant date",0,205,"0-205","Table NC7","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-205","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-206","LGPS_S",2015,"CETV","Non club transfers based on NPA 67","Female","Age last birthday at relevant date",0,206,"0-206","Table NC8","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-206","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-207","LGPS_S",2015,"CETV","Non club transfers based on NPA 68","Male","Age last birthday at relevant date",0,207,"0-207","Table NC9","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-207","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-208","LGPS_S",2015,"CETV","Non club transfers based on NPA 68","Female","Age last birthday at relevant date",0,208,"0-208","Table NC10","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-208","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10"]
["x-209","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 65","Male","Age last birthday at relevant date",0,209,"0-209","Table NM65","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-209","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v5.xlsb","amelia.mitchell","2019-01-04T15:30:56","2020-08-14","2020-11-01"]
["x-210","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 65","Female","Age last birthday at relevant date",0,210,"0-210","Table NF65","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-210","L:\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 2_2.4%\\LGPS S CETV bespoke outputs - A + B - C v0.09 WIP (above NPA xLRFs)v4.xlsb","aidanm","2018-12-07T11:37:10","2020-08-14","2020-11-01"]
["x-211","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 66","Male","Age last birthday at relevant date",0,211,"0-211","Table NM66","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-211",null,"Meera","2018-11-08T14:17:43","2020-08-14","2020-11-01"]
["x-212","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 66","Female","Age last birthday at relevant date",0,212,"0-212","Table NF66","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-212","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-08T17:03:50","2020-08-14","2020-11-01"]
["x-213","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 67","Male","Age last birthday at relevant date",0,213,"0-213","Table NM67","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-213","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-08T17:03:50","2020-08-14","2020-11-01"]
["x-214","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 67","Female","Age last birthday at relevant date",0,214,"0-214","Table NF67","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-214","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08","2020-08-14","2020-11-01"]
["x-215","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 68","Male","Age last birthday at relevant date",0,215,"0-215","Table NM68","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-215","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08","2020-08-14","2020-11-01"]
["x-216","LGPS_S",2015,"TV In (non-club)","Factors for non-club transfers-in based on NPA 68","Female","Age last birthday at relevant date",0,216,"0-216","Table NF68","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-216","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08","2020-08-14","2020-11-01"]
["x-217","LGPS_S",2014,"TV In (non-club)","Factors for non-Club transfers-in over NPA","Male","Age last birthday at relevant date",0,217,"0-217","Table NMOverNPA","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-217",null,null,null,"2020-08-14","2020-11-01"]
["x-218","LGPS_S",2015,"TV In (non-club)","Factors for non-Club transfers-in over NPA","Female","Age last birthday at relevant date",0,218,"0-218","Table NFOverNPA","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-06-30","2023-03-29","Issued","LGPS_S_0-218",null,null,null,"2020-08-14","2020-11-01"]
["x-219","LGPS_S",2015,"CETV","CRA Conversion Factors - Pension and Lump Sum Conversion Factors","Male and Female","Relevant Period (years)",0,219,"0-219","Table 11","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020.","2023-05-26","2023-03-29","Issued","LGPS_S_0-219"]
["x-301","LGPS_S",2015,"Pensioner Cash Equivalent","Pensioner cash equivalent factors on divorce - non ill health cases","Male","Age last birthday at relevant date",0,301,"0-301","Table 1.1","Local Government Pension Scheme (Scotland): Pension Sharing Following Divorce.  Factors and guidance.  Dated 6 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-301"]
["x-302","LGPS_S",2015,"Pensioner Cash Equivalent","Pensioner cash equivalent factors on divorce - non ill health cases","Female","Age last birthday at relevant date",0,302,"0-302","Table 1.2","Local Government Pension Scheme (Scotland): Pension Sharing Following Divorce.  Factors and guidance.  Dated 6 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-302"]
["x-303","LGPS_S",2015,"Pensioner Cash Equivalent","Ill health pensioner cash equivalent factors on divorce","Male","Age last birthday at relevant date",0,303,"0-303","Table 2.1","Local Government Pension Scheme (Scotland): Pension Sharing Following Divorce.  Factors and guidance.  Dated 6 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-303","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Meera","2019-03-05T10:33:55"]
["x-304","LGPS_S",2015,"Pensioner Cash Equivalent","Ill health pensioner cash equivalent factors on divorce","Female","Age last birthday at relevant date",0,304,"0-304","Table 2.2","Local Government Pension Scheme (Scotland): Pension Sharing Following Divorce.  Factors and guidance.  Dated 6 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-304","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Meera","2019-03-05T10:33:55"]
[{"$f":"HYPERLINK(\"#'x-\"&I36 & \"'!A1\",\"x-\"&I36)","v":"x-306"},"LGPS_S",2015,"Pension credit","Pension credit - Factors applicable to former spouse or civil partner below age 65 (pre 2015 transfer day)","Male","Age last birthday at relevant date",0,306,"0-306","Table 6.1","Local Government Pension Scheme (Scotland): Application of a Pension Credit to the Former Partner of a pre-2015 leaver.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued",null,"\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Meera","2019-03-05T10:33:55"]
["x-307","LGPS_S",2015,"Pension credit","Pension credit -Factors applicable to former spouse or civil partner below age 65 (pre 2015 transfer day)","Female","Age last birthday at relevant date",0,307,"0-307","Table 6.2","Local Government Pension Scheme (Scotland): Application of a Pension Credit to the Former Partner of a pre-2015 leaver.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued",null,"\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","andreas","2019-03-01T15:57:27"]
["x-308","LGPS_S",2015,"Pension credit","Pension credit - Factors applicable to former spouse or civil partner age 65 or above (pre 2015 transfer day)","Male","Age last birthday at relevant date",0,308,"0-308","Table 7.1","Local Government Pension Scheme (Scotland): Application of a Pension Credit to the Former Partner of a pre-2015 leaver.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued"]
["x-309","LGPS_S",2015,"Pension credit","Pension credit - Factors applicable to former spouse or civil partner age 65 or above (pre 2015 transfer day)","Female","Age last birthday at relevant date",0,309,"0-309","Table 7.2","Local Government Pension Scheme (Scotland): Application of a Pension Credit to the Former Partner of a pre-2015 leaver.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued"]
["x-310","LGPS_S",2015,"Pension credit","Pension credit factors applicable to the former spouse or civil partner (post 2015 transfer day)","Unisex","Age last birthday at relevant date",0,310,"0-310","Table 4.1","Local Government Pension Scheme (Scotland): Application of a Pension Credit to the Former Spouse or Civil Partner of the Member (post-2015 members).  Dated 15 April 2019.","2023-05-26","2023-03-29","Issued"]
["x-316","LGPS_S",2015,"Pension Debit","Pension debits - reduction to pension debits on early retirement in ill health (pre 2015 transfer day)","Male & Female","Years Early",0,316,"0-316","Table A","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced members - Transfer date before 1 April 2015.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-316"]
["x-317","LGPS_S",2015,"Pension Debit","Pension debits - reduction to pension debits on early retirement in normal health (pre 2015 transfer day)","Male & Female","Years Early",0,317,"0-317","Table B","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced members - Transfer date before 1 April 2015.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-317"]
["x-318","LGPS_S",2015,"Pension Debit","Pension debits - reduction to pension debits on early retirement in ill health (post 2015 transfer day)","Male & Female","Years Early",0,318,"0-318","Table A","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced Members - Transfer date from 1 April 2015.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-318"]
["x-319","LGPS_S",2015,"Pension Debit","Pension debits - reduction to pension debits on early retirement in normal health (post 2015 transfer day)","Male & Female","Years Early",0,319,"0-319","Table B","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced Members - Transfer date from 1 April 2015.  Factors and guidance.  Dated 18 March 2020","2023-05-26","2023-03-29","Issued","LGPS_S_0-319"]
["x-401","LGPS_S",2015,"ERF","Early retirement - Factors to use after age 55","Male and Female","Years Early",1,401,"1-401","Appendix A: Table 1","Local Government Pension Scheme (Scotland): Early Payment of Pension.  Factors and guidance.  Dated 17 April 2020","2023-06-30","2023-07-03","Issued","LGPS_S_1-401"]
["x-402","LGPS_S",2015,"LRF","Late retirement - increase in pension","Unisex","Years late",1,402,"1-402","Appendix A","Local Government Pension Scheme (Scotland): Late retirement.  Factors and guidance.  Dated 10 September 2019 (implemented by SPPA wef 1 October 2019)","2023-06-30","2023-09-01","Issued"]
["x-501","LGPS_S",2015,"Trivial commutation","Trivial commutation - Factors for member's pension","Male and Female","Member's age last birthday at the date of commutation",0,501,"0-501","Table A","Local Government Pension Scheme (Scotland): Trivial Commutation.  Factors and guidance.  Dated 16 April 2020 ","2023-07-27","2023-07-28","Issued"]
["x-502","LGPS_S",2014,"Trivial commutation","Trivial commutation - Factors for surviving adult dependant's and pension credit member's pension","Male and Female","Age last birthday",0,502,"0-502","Table B","Local Government Pension Scheme (Scotland): Trivial Commutation.  Factors and guidance.  Dated 16 April 2020 ","2023-07-27","2023-07-28","Issued"]
["x-503","LGPS_S",2015,"Trivial commutation","Trivial commutation - Factors for children's pension, other than in the case of an incapacitated child, where the child is below age 16","Unisex","Number of years expected to remain in full-time education",0,503,"0-503","Table C","Local Government Pension Scheme (Scotland): Trivial Commutation.  Factors and guidance.  Dated 16 April 2020 ","2023-07-27","2023-07-28","Issued"]
["x-605","LGPS_S",2015,"Scheme pays AA","Scheme pays factors based on NPA of 65","Male and Female","Age last birthday at relevant date",0,605,"0-605","Table A1","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)","2023-07-27","2023-07-28","Issued"]
["x-607","LGPS_S",2015,"Scheme pays AA","Age pensioner pension offset factors","Male and Female","Age last birthday at relevant date",0,607,"0-607","Table D1","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)","2023-07-27","2023-07-28","Issued"]
["x-608","LGPS_S",2015,"Scheme pays AA","Ill-health pensioner pension offset factors","Male and Female","Age last birthday at relevant date",0,608,"0-608","Table E1","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)","2023-07-27","2023-05-30","Issued"]
["x-609","LGPS_S","Pre-2015","Scheme pays AA","Reduction to pension offset on ill health retirement","Male and Female","Years until age 65 at date of retirement",0,609,"0-609","Table B1","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)","2023-07-27","2023-05-30","Issued"]
["x-610","LGPS_S","Pre-2015","Scheme pays AA","Reduction to pension offset on retirement before age 65","Male and Female","Years until age 65 at date of retirement",0,610,"0-610","Table B2","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)","2023-07-27","2023-07-03","Issued"]
["x-611","LGPS_S",2015,"Scheme pays AA","Reduction to pension offset on ill health retirement ","Male and Female","Years until normal pension age at date of retirement",0,611,"0-611","Table B1","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)","2023-07-27","2023-05-30","Issued"]
["x-612","LGPS_S",2015,"Scheme pays AA","Reduction to pension offset in normal health retirement before NPA","Male and Female","Years until normal pension age at date of retirement",0,612,"0-612","Table B2","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)","2023-07-27","2023-07-03","Issued"]
["x-613","LGPS_S",2015,"Scheme Pays LTA","Factors for calculating Lifetime Allowance debit (non ill-health cases)","Male and Female","Age last birthday at retirement",0,613,"0-613","Table A","Local Government Pension Scheme (Scotland): Limit on Total Amount of Benefits - Lifetime Allowance.  Dated 26 February 2015","2023-07-27","2023-07-28","Issued"]
["x-614","LGPS_S",2015,"Scheme Pays LTA","Factors for calculating lifetime allowance debit (retirement in ill health)","Male and Female","Age last birthday at retirement",0,614,"0-614","Table B","Local Government Pension Scheme (Scotland): Limit on Total Amount of Benefits - Lifetime Allowance.  Dated 26 February 2015","2023-07-27","2023-07-28","Issued"]
["x-701","LGPS_S","Pre 2012","Added pension","Additional own pension – regular monthly contributions – Males (cost of purchasing £250 pa AP) - elections that commenced prior to 1 April 2012","Male","Age at first contribution",0,701,"0-701","Table A","Local Government Pension Scheme (Scotland): Purchase of additional pension - Elections before 1 April 2012.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-702","LGPS_S","Pre 2012","Added pension","Additional own pension – regular monthly contributions – Females (cost of purchasing £250 pa AP) - elections that commenced prior to 1 April 2012","Female","Age at first contribution",0,702,"0-702","Table B","Local Government Pension Scheme (Scotland): Purchase of additional pension - Elections before 1 April 2012.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-703","LGPS_S","Pre 2012","Added pension","Additional own and dependants’ pension – regular monthly contributions – Males (cost of purchasing £250 pa AP) - elections that commenced prior to 1 April 2012","Male","Age at first contribution",0,703,"0-703","Table A","Local Government Pension Scheme (Scotland): Purchase of additional pension - Elections before 1 April 2012.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-704","LGPS_S","Pre 2012","Added pension","Additional own and dependants’ pension – regular monthly contributions – Females (cost of purchasing £250 pa AP) - elections that commenced prior to 1 April 2012","Female","Age at first contribution",0,704,"0-704","Table B","Local Government Pension Scheme (Scotland): Purchase of additional pension - Elections before 1 April 2012.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-705","LGPS_S","2012-2015","Added pension","Additional own pension - cost of purchasing £250 AP - regular monthly contributions - Males (purchase of additional pension between 1 April 2012 and 31 March 2015)","Male","Age at first contribution",0,705,"0-705","Table C","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-706","LGPS_S","2012-2015","Added pension","Additional own pension - cost of purchasing £250 AP - regular monthly contributions - Females (purchase of additional pension between 1 April 2012 and 31 March 2015)","Female","Age at first contribution",0,706,"0-706","Table D","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-707","LGPS_S","2012-2015","Added pension","Additional own and dependant's pension - cost of purchasing £250 AP - regular monthly contributions - Males (purchase of additional pension between 1 April 2012 and 31 March 2015)","Male","Age at first contribution",0,707,"0-707","Table E","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-708","LGPS_S","2012-2015","Added pension","Additional own and dependant's pension - cost of purchasing £250 AP - regular monthly contributions - Females (purchase of additional pension between 1 April 2012 and 31 March 2015)","Female","Age at first contribution",0,708,"0-708","Table F","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020","2023-11-03","2024-04-01","Issued"]
["x-711","LGPS_S","Post 2015","Added pension","Additional pension - lump sum contributions - Males (Purchased on or after 1 April 2015)","Male","Age at Payment",0,711,"0-711","Table A","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-605","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Tadeos","2018-12-20T16:01:11"]
[{"$f":"HYPERLINK(\"#'x-\"&I68 & \"'!A1\",\"x-\"&I68)","v":"x-712"},"LGPS_S","Post 2015","Added pension","Additional pension - lump sum contributions - Females (Purchased on or after 1 April 2015)","Female","Age at Payment",0,712,"0-712","Table B","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-607","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Tadeos","2018-12-20T14:33:26"]
["x-713","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Males with NPA 65 (purchase of additional pension after 1 April 2015)","Male","Age at first contribution",0,713,"0-713","Table C","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-608","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Tadeos","2018-12-20T14:33:26"]
["x-714","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Females with NPA 65 (purchase of additional pension after 1 April 2015)","Female","Age at first contribution",0,714,"0-714","Table D","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-609","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Meera","2019-02-28T09:41:40"]
["x-715","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Males with NPA 66 (purchase of additional pension after 1 April 2015)","Male","Age at first contribution",0,715,"0-715","Table E","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-610","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Meera","2019-02-28T09:41:40"]
["x-716","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Females with NPA 66 (purchase of additional pension after 1 April 2015)","Female","Age at first contribution",0,716,"0-716","Table F","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-611","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Meera","2019-02-28T09:41:40"]
["x-717","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Males with NPA 67 (purchase of additional pension after 1 April 2015)","Male","Age at first contribution",0,717,"0-717","Table G","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-612","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Meera","2019-02-28T09:41:40"]
["x-718","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Females with NPA 67 (purchase of additional pension after 1 April 2015)","Female","Age at first contribution",0,718,"0-718","Table H","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-613","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Tadeos","2018-12-20T14:33:26"]
["x-719","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Males with NPA 68 (purchase of additional pension after 1 April 2015)","Male","Age at first contribution",0,719,"0-719","Table I","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-614","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Tadeos","2018-12-20T14:33:26"]
["x-720","LGPS_S","Post 2015","Added pension","Additional pension - Regular monthly contributions - Females with NPA 68 (purchase of additional pension after 1 April 2015)","Female","Age at first contribution",0,720,"0-720","Table J","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019","2023-11-03","2024-04-01","Issued","LGPS_S_0-615","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6 - New EW & S_SCAPE 2.4% v0.02.xlsm","Tadeos","2018-12-20T16:24:26"]
["x-801","LGPS_S","All","Additional survivor benefits","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - male member with female partner","Male","Age at first contribution",0,801,"0-801","Table A","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020","2023-09-26","2024-04-01","Issued"]
["x-802","LGPS_S","All","Additional survivor benefits","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - female member with male partner","Female","Age at first contribution",0,802,"0-802","Table B","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020","2023-09-26","2024-04-01","Issued"]
["x-803","LGPS_S","All","Additional survivor benefits","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - male member with male partner","Male","Age at first contribution",0,803,"0-803","Table C","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020","2023-09-26","2024-04-01","Issued"]
["x-804","LGPS_S","All","Additional survivor benefits","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - female member with female partner","Female","Age at first contribution",0,804,"0-804","Table D","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020","2023-09-26","2024-04-01","Issued"]
["x-805","LGPS_S","All","AVC to additional pension","Use of accumulated AVCs for additional pension. Amount of additional annual pension for every £100 of accumulated AVCs - retirements in normal health","male and female","Age at conversion to AP",0,805,"0-805","Table 1","Local Government Pension Scheme (Scotland): Use of accumulated AVCs to provide additional pension under the scheme.  Factors and guidance.  Dated 16 April 2020","2023-09-26","2023-10-03","Issued"]
["x-806","LGPS_S","All","AVC to additional pension","Use of accumulated AVCs for additional pension. Amount of additional annual pension for every £100 of accumulated AVCs - retirements in ill-health","male and female","Age at conversion to AP",0,806,"0-806","Table 2","Local Government Pension Scheme (Scotland): Use of accumulated AVCs to provide additional pension under the scheme.  Factors and guidance.  Dated 16 April 2020","2023-09-26","2023-10-03","Issued"]

{"sheet":"x-Series Number","index":6,"n_rows":25,"n_cols":2,"rows_kept":25,"cut":false,"hidden":true,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Enter the factor type (which should be consistent with the series header types found on the summary sheet (eg early or late retirement) - x-Enter series number (this reflects the number in the relevant series eg if it’s the first ER/LR factor then it would be \"401\")"}]
[{"$f":"CELL(\"filename\",A1)","v":"https://scotsconnect-my.sharepoint.com/personal/craig_finlay_gov_scot/Documents/My Policy/SCAPE/[Copy of LGPS Scot Consolidated Factors 2023-04b.xlsm]x-Series Number"}]
[]
["Data Item","Factor Table Information"]
["Client","Enter the client name eg NHSPS_EW"]
["Section","Enter the section name eg NHSPS 2015"]
["Factor Type","Enter the factor type (which should be consistent with the series header types found on the summary sheet (eg early or late retirement)"]
["Description","Enter a description of the factor (eg use description from factor table in guidance)"]
["Gender","Enter either \"unisex\" or \"m and f\""]
["Factor Age/Period Definition","Enter in age definition"]
["Section Number","Enter section number (this relates to the number used to identify the scheme section - see top of summary tab for section number)"]
["Series Number","Enter series number (this reflects the number in the relevant series eg if it’s the first ER/LR factor then it would be \"401\")"]
["Table Reference","Enter table number (this is the section number plus the series number so we can identify the section and factor type eg if the section number for NHSPS 2015 was 0 and the factor was the first in the ER/LR factor series then this would be \"0-401\" entered here."]
["Table Reference in Guidance","Enter the table reference from the guidance notes"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)","If the factor table on this sheet is the same as another factor in the spreadsheet. Then enter that table reference here eg 0-.201. If this factor table is unique then put \"n/a\"."]
["Date Factors Issued to Client","Enter the date the factors are issued to the client"]
["Date Factors Implemented (if known)","Enter the date the factors are implemented "]
["Factor Status","Enter whether table is inforce, withdrawn, refer to gad etc"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Copy the relevant factor table and foot notes here. Unisex or male factor table in this grey box."]

{"sheet":"Club 2023 Tables 1&2","index":7,"n_rows":40,"n_cols":4,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["CETV - Club 2023 Tables 1&2"]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_Scotland"]
["Section","Club"]
["Factor Type","CETV"]
["Description","Club transfer factors for immediate payment"]
["Gender","Unisex"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",102]
["Table Reference","0-102"]
["Table Reference in Guidance","Club 2023 Tables 1 and 2 (partial table copy- copies of Club factors from age 60 onwards only)"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
["Date Factors Issued to Client","2023-08-31"]
["Date Factors Implemented (if known)","2023-10-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age last birthday at relevant date","Gross Pension of £1 per annum","Lump Sum of £1","Surviving Partner's Pension of £1 pa"]
[60,21.87,1,2.12]
[61,21.25,1,2.13]
[62,20.63,1,2.14]
[63,20.010000000000002,1,2.15]
[64,19.38,1,2.15]
[65,18.75,1,2.16]
[66,18.11,1,2.16]
[67,17.47,1,2.16]
[68,16.829999999999998,1,2.16]
[69,16.190000000000001,1,2.15]
[70,15.54,1,2.15]
[71,14.9,1,2.14]
[72,14.27,1,2.13]
[73,13.63,1,2.12]
[74,13.01,1,2.1]

{"sheet":"Club 2023 Table 3","index":8,"n_rows":84,"n_cols":4,"rows_kept":84,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["CETV - Club 2023 Table 3"]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_Scotland"]
["Section","Club"]
["Factor Type","CETV"]
["Description","Club transfer factors based on Normal Pension Age of 65"]
["Gender","Unisex"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",103]
["Table Reference","x-103"]
["Table Reference in Guidance","Club 2023 Table 3"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
["Date Factors Issued to Client","2023-08-31"]
["Date Factors Implemented (if known)","2023-10-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age last birthday at relevant date","Gross Pension of £1 per annum","Lump Sum of £1","Surviving Partner's Pension of £1 pa"]
[16,9.1300000000000008,0.43,1.35]
[17,9.26,0.43,1.38]
[18,9.4,0.44,1.4]
[19,9.5299999999999994,0.45,1.42]
[20,9.67,0.45,1.44]
[21,9.81,0.46,1.47]
[22,9.9499999999999993,0.47,1.49]
[23,10.1,0.48,1.51]
[24,10.25,0.49,1.54]
[25,10.39,0.49,1.56]
[26,10.54,0.5,1.58]
[27,10.7,0.51,1.61]
[28,10.85,0.52,1.63]
[29,11.01,0.53,1.65]
[30,11.17,0.54,1.68]
[31,11.33,0.55000000000000004,1.7]
[32,11.5,0.56000000000000005,1.72]
[33,11.67,0.56000000000000005,1.75]
[34,11.84,0.56999999999999995,1.77]
[35,12.01,0.57999999999999996,1.79]
[36,12.19,0.59,1.82]
[37,12.36,0.6,1.84]
[38,12.55,0.61,1.86]
[39,12.73,0.63,1.88]
[40,12.92,0.64,1.9]
[41,13.11,0.65,1.93]
[42,13.3,0.66,1.95]
[43,13.5,0.67,1.97]
[44,13.7,0.68,1.99]
[45,13.91,0.69,2.0099999999999998]
[46,14.11,0.71,2.02]
[47,14.33,0.72,2.04]
[48,14.54,0.73,2.06]
[49,14.77,0.74,2.08]
[50,14.99,0.76,2.09]
[51,15.22,0.77,2.11]
[52,15.46,0.78,2.12]
[53,15.7,0.8,2.13]
[54,15.95,0.81,2.14]
[55,16.2,0.83,2.15]
[56,16.46,0.84,2.16]
[57,16.73,0.86,2.17]
[58,17.010000000000002,0.88,2.1800000000000002]
[59,17.29,0.89,2.1800000000000002]
[60,17.59,0.91,2.1800000000000002]
[61,17.89,0.93,2.1800000000000002]
[62,18.21,0.95,2.1800000000000002]
[63,18.54,0.97,2.17]
[64,18.89,0.99,2.16]
[65,18.75,1,2.16]
[66,18.11,1,2.16]
[67,17.47,1,2.16]
[68,16.829999999999998,1,2.16]
[69,16.190000000000001,1,2.15]
[70,15.54,1,2.15]
[71,14.9,1,2.14]
[72,14.27,1,2.13]
[73,13.63,1,2.12]
[74,13.01,1,2.1]

{"sheet":"Club 2023 Table 4","index":9,"n_rows":84,"n_cols":4,"rows_kept":84,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["CETV - Club 2023 Table 4"]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_Scotland"]
["Section","Club"]
["Factor Type","CETV"]
["Description","Club transfer factors based on Normal Pension Age of 66"]
["Gender","Unisex"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",104]
["Table Reference","x-104"]
["Table Reference in Guidance","Club 2023 Table 4"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
["Date Factors Issued to Client","2023-08-31"]
["Date Factors Implemented (if known)","2023-10-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age last birthday at relevant date","Gross Pension of £1 per annum","Lump Sum of £1","Surviving Partner's Pension of £1 pa"]
[16,8.7100000000000009,0.42,1.36]
[17,8.84,0.42,1.38]
[18,8.9600000000000009,0.43,1.4]
[19,9.09,0.44,1.43]
[20,9.2200000000000006,0.45,1.45]
[21,9.36,0.45,1.47]
[22,9.49,0.46,1.5]
[23,9.6300000000000008,0.47,1.52]
[24,9.77,0.48,1.54]
[25,9.91,0.48,1.57]
[26,10.050000000000001,0.49,1.59]
[27,10.19,0.5,1.62]
[28,10.34,0.51,1.64]
[29,10.49,0.52,1.66]
[30,10.64,0.53,1.69]
[31,10.79,0.53,1.71]
[32,10.95,0.54,1.73]
[33,11.11,0.55000000000000004,1.76]
[34,11.27,0.56000000000000005,1.78]
[35,11.43,0.56999999999999995,1.8]
[36,11.6,0.57999999999999996,1.83]
[37,11.77,0.59,1.85]
[38,11.94,0.6,1.87]
[39,12.11,0.61,1.89]
[40,12.29,0.62,1.92]
[41,12.47,0.63,1.94]
[42,12.65,0.64,1.96]
[43,12.84,0.66,1.98]
[44,13.03,0.67,2]
[45,13.22,0.68,2.02]
[46,13.42,0.69,2.04]
[47,13.62,0.7,2.06]
[48,13.82,0.72,2.0699999999999998]
[49,14.03,0.73,2.09]
[50,14.25,0.74,2.11]
[51,14.46,0.75,2.12]
[52,14.69,0.77,2.13]
[53,14.91,0.78,2.15]
[54,15.15,0.8,2.16]
[55,15.39,0.81,2.17]
[56,15.63,0.83,2.1800000000000002]
[57,15.88,0.84,2.19]
[58,16.14,0.86,2.19]
[59,16.41,0.87,2.2000000000000002]
[60,16.690000000000001,0.89,2.2000000000000002]
[61,16.98,0.91,2.2000000000000002]
[62,17.28,0.93,2.19]
[63,17.59,0.95,2.19]
[64,17.91,0.97,2.1800000000000002]
[65,18.260000000000002,0.99,2.17]
[66,18.11,1,2.16]
[67,17.47,1,2.16]
[68,16.829999999999998,1,2.16]
[69,16.190000000000001,1,2.15]
[70,15.54,1,2.15]
[71,14.9,1,2.14]
[72,14.27,1,2.13]
[73,13.63,1,2.12]
[74,13.01,1,2.1]

{"sheet":"Club 2023 Table 5","index":10,"n_rows":84,"n_cols":4,"rows_kept":84,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["CETV - Club 2023 Table 5"]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_Scotland"]
["Section","Club"]
["Factor Type","CETV"]
["Description","Club transfer factors based on Normal Pension Age of 67"]
["Gender","Unisex"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",105]
["Table Reference","x-105"]
["Table Reference in Guidance","Club 2023 Table 5"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
["Date Factors Issued to Client","2023-08-31"]
["Date Factors Implemented (if known)","2023-10-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age last birthday at relevant date","Gross Pension of £1 per annum","Lump Sum of £1","Surviving Partner's Pension of £1 pa"]
[16,8.3000000000000007,0.41,1.37]
[17,8.42,0.42,1.39]
[18,8.5399999999999991,0.42,1.41]
[19,8.66,0.43,1.43]
[20,8.7799999999999994,0.44,1.46]
[21,8.91,0.44,1.48]
[22,9.0399999999999991,0.45,1.5]
[23,9.17,0.46,1.53]
[24,9.3000000000000007,0.47,1.55]
[25,9.43,0.47,1.58]
[26,9.56,0.48,1.6]
[27,9.6999999999999993,0.49,1.62]
[28,9.84,0.5,1.65]
[29,9.98,0.51,1.67]
[30,10.119999999999999,0.52,1.7]
[31,10.27,0.52,1.72]
[32,10.41,0.53,1.74]
[33,10.56,0.54,1.77]
[34,10.72,0.55000000000000004,1.79]
[35,10.87,0.56000000000000005,1.82]
[36,11.03,0.56999999999999995,1.84]
[37,11.18,0.57999999999999996,1.86]
[38,11.35,0.59,1.88]
[39,11.51,0.6,1.91]
[40,11.68,0.61,1.93]
[41,11.85,0.62,1.95]
[42,12.02,0.63,1.97]
[43,12.19,0.64,1.99]
[44,12.37,0.65,2.0099999999999998]
[45,12.55,0.66,2.0299999999999998]
[46,12.74,0.68,2.0499999999999998]
[47,12.93,0.69,2.0699999999999998]
[48,13.12,0.7,2.09]
[49,13.32,0.71,2.11]
[50,13.52,0.73,2.12]
[51,13.72,0.74,2.14]
[52,13.93,0.75,2.15]
[53,14.14,0.77,2.17]
[54,14.36,0.78,2.1800000000000002]
[55,14.59,0.79,2.19]
[56,14.82,0.81,2.2000000000000002]
[57,15.05,0.82,2.21]
[58,15.3,0.84,2.21]
[59,15.55,0.86,2.2200000000000002]
[60,15.81,0.87,2.2200000000000002]
[61,16.079999999999998,0.89,2.2200000000000002]
[62,16.36,0.91,2.21]
[63,16.649999999999999,0.93,2.21]
[64,16.96,0.95,2.2000000000000002]
[65,17.28,0.97,2.1800000000000002]
[66,17.62,0.99,2.17]
[67,17.47,1,2.16]
[68,16.829999999999998,1,2.16]
[69,16.190000000000001,1,2.15]
[70,15.54,1,2.15]
[71,14.9,1,2.14]
[72,14.27,1,2.13]
[73,13.63,1,2.12]
[74,13.01,1,2.1]

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[18,8.1199999999999992,0.41,1.42]
[19,8.24,0.42,1.44]
[20,8.35,0.43,1.47]
[21,8.4700000000000006,0.43,1.49]
[22,8.59,0.44,1.51]
[23,8.7100000000000009,0.45,1.54]
[24,8.84,0.46,1.56]
[25,8.9600000000000009,0.46,1.59]
[26,9.09,0.47,1.61]
[27,9.2200000000000006,0.48,1.64]
[28,9.35,0.49,1.66]
[29,9.48,0.5,1.68]
[30,9.61,0.5,1.71]
[31,9.75,0.51,1.73]
[32,9.89,0.52,1.76]
[33,10.029999999999999,0.53,1.78]
[34,10.17,0.54,1.8]
[35,10.32,0.55000000000000004,1.83]
[36,10.46,0.56000000000000005,1.85]
[37,10.61,0.56999999999999995,1.87]
[38,10.76,0.57999999999999996,1.9]
[39,10.92,0.59,1.92]
[40,11.08,0.6,1.94]
[41,11.23,0.61,1.97]
[42,11.4,0.62,1.99]
[43,11.56,0.63,2.0099999999999998]
[44,11.73,0.64,2.0299999999999998]
[45,11.9,0.65,2.0499999999999998]
[46,12.07,0.66,2.0699999999999998]
[47,12.25,0.67,2.09]
[48,12.43,0.68,2.11]
[49,12.61,0.7,2.12]
[50,12.8,0.71,2.14]
[51,12.99,0.72,2.16]
[52,13.19,0.74,2.17]
[53,13.39,0.75,2.1800000000000002]
[54,13.6,0.76,2.2000000000000002]
[55,13.81,0.78,2.21]
[56,14.02,0.79,2.2200000000000002]
[57,14.24,0.81,2.23]
[58,14.47,0.82,2.23]
[59,14.71,0.84,2.2400000000000002]
[60,14.95,0.85,2.2400000000000002]
[61,15.21,0.87,2.2400000000000002]
[62,15.47,0.89,2.23]
[63,15.74,0.91,2.23]
[64,16.03,0.93,2.2200000000000002]
[65,16.329999999999998,0.95,2.21]
[66,16.649999999999999,0.97,2.19]
[67,16.98,0.99,2.17]
[68,16.829999999999998,1,2.16]
[69,16.190000000000001,1,2.15]
[70,15.54,1,2.15]
[71,14.9,1,2.14]
[72,14.27,1,2.13]
[73,13.63,1,2.12]
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[21,9.4600000000000009,0.48,1.74,0,0,0]
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[23,9.73,0.5,1.79,0,0,0]
[24,9.8699999999999992,0.51,1.82,0,0,0]
[25,10.01,0.51,1.85,0,0,0]
[26,10.16,0.52,1.87,0,0,0]
[27,10.3,0.53,1.9,0,0,0]
[28,10.45,0.54,1.93,0,0,0]
[29,10.6,0.55000000000000004,1.96,0,0,0]
[30,10.75,0.56000000000000005,1.98,0,0,0]
[31,10.91,0.56999999999999995,2.0099999999999998,0,0,0]
[32,11.07,0.57999999999999996,2.04,0,0,0]
[33,11.23,0.59,2.06,0,0,0]
[34,11.39,0.6,2.09,0,0,0]
[35,11.55,0.61,2.12,0,0,0]
[36,11.72,0.62,2.14,0,0,0]
[37,11.89,0.63,2.17,0,0,0]
[38,12.07,0.64,2.19,0,0,0]
[39,12.24,0.65,2.2200000000000002,0,0,0]
[40,12.42,0.66,2.2400000000000002,0,0,0]
[41,12.6,0.67,2.27,0,0,0]
[42,12.79,0.68,2.29,0,0,0]
[43,12.98,0.7,2.31,0,0,0]
[44,13.17,0.71,2.33,0,0,0]
[45,13.37,0.72,2.35,0,0,0]
[46,13.57,0.73,2.37,0,0,0]
[47,13.78,0.74,2.39,0,0,0]
[48,13.99,0.76,2.4,0,0,0]
[49,14.2,0.77,2.42,0,0,0]
[50,14.42,0.78,2.4300000000000002,0,0,0]
[51,14.65,0.8,2.4500000000000002,0,0,0]
[52,14.88,0.81,2.46,0,0,0]
[53,15.11,0.82,2.4700000000000002,0,0,0]
[54,15.36,0.84,2.48,0,0,0]
[55,15.61,0.85,2.48,0,0,0]
[56,15.86,0.87,2.4900000000000002,0,0,0]
[57,16.13,0.88,2.4900000000000002,0,0,0]
[58,16.399999999999999,0.9,2.4900000000000002,0,0,0]
[59,16.690000000000001,0.91,2.48,0,0,0]
[60,16.98,0.93,2.4700000000000002,0,0,0]
[61,17.29,0.94,2.46,0,0,0]
[62,17.62,0.96,2.4500000000000002,0,0,0]
[63,17.96,0.98,2.4300000000000002,0,0,0]
[64,18.32,0.99,2.4,0,0,0]

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[22,9.6,0.49,1.76,-4.5999999999999996,-4.5999999999999996,0]
[23,9.73,0.5,1.79,-4.5999999999999996,-4.5999999999999996,0]
[24,9.8699999999999992,0.51,1.82,-4.59,-4.59,0]
[25,10.01,0.51,1.85,-4.59,-4.59,0]
[26,10.16,0.52,1.87,-4.59,-4.59,0]
[27,10.3,0.53,1.9,-4.58,-4.58,0]
[28,10.45,0.54,1.93,-4.58,-4.58,0]
[29,10.6,0.55000000000000004,1.96,-4.58,-4.58,0]
[30,10.75,0.56000000000000005,1.98,-4.57,-4.57,0]
[31,10.91,0.56999999999999995,2.0099999999999998,-4.57,-4.57,0]
[32,11.07,0.57999999999999996,2.04,-4.57,-4.57,0]
[33,11.23,0.59,2.06,-4.57,-4.57,0]
[34,11.39,0.6,2.09,-4.5599999999999996,-4.5599999999999996,0]
[35,11.55,0.61,2.12,-4.5599999999999996,-4.5599999999999996,0]
[36,11.72,0.62,2.14,-4.5599999999999996,-4.5599999999999996,0]
[37,11.89,0.63,2.17,-4.55,-4.55,0]
[38,12.07,0.64,2.19,-4.55,-4.55,0]
[39,12.24,0.65,2.2200000000000002,-4.55,-4.55,0]
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[41,12.6,0.67,2.27,-4.55,-4.55,0]
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[47,13.78,0.74,2.39,-4.54,-4.54,0]
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[49,14.2,0.77,2.42,-4.54,-4.54,0]
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[51,14.65,0.8,2.4500000000000002,-4.54,-4.54,0]
[52,14.88,0.81,2.46,-4.54,-4.54,0]
[53,15.11,0.82,2.4700000000000002,-4.54,-4.54,0]
[54,15.36,0.84,2.48,-4.55,-4.55,0]
[55,15.61,0.85,2.48,-4.55,-4.55,0]
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[59,16.690000000000001,0.91,2.48,-4.57,-4.57,0]
[60,16.98,0.93,2.4700000000000002,-4.75,-4.75,0]
[61,17.29,0.94,2.46,-3.84,-3.84,0]
[62,17.62,0.96,2.4500000000000002,-2.91,-2.91,0]
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[27,9.81,0.52,1.91,-0.91,-0.91,0]
[28,9.9499999999999993,0.53,1.94,-0.91,-0.91,0]
[29,10.09,0.54,1.97,-0.91,-0.91,0]
[30,10.24,0.55000000000000004,2,-0.91,-0.91,0]
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[34,10.84,0.59,2.11,-0.9,-0.9,0]
[35,10.99,0.6,2.13,-0.9,-0.9,0]
[36,11.15,0.61,2.16,-0.9,-0.9,0]
[37,11.31,0.62,2.1800000000000002,-0.9,-0.9,0]
[38,11.48,0.63,2.21,-0.9,-0.9,0]
[39,11.64,0.64,2.23,-0.9,-0.9,0]
[40,11.81,0.65,2.2599999999999998,-0.9,-0.9,0]
[41,11.99,0.66,2.2799999999999998,-0.9,-0.9,0]
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[52,14.13,0.8,2.48,-0.91,-0.91,0]
[53,14.35,0.81,2.4900000000000002,-0.91,-0.91,0]
[54,14.58,0.82,2.5,-0.91,-0.91,0]
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[]
["Age","Gross pension of £1 pa","Lump sum of £1","Surviving partner's pension of £1 pa","Adjustment for Pre 88 GMP of £1 pa","Adjustment for Post 88 GMP of £1 pa","Deduction for NI modification of £1 pa"]
[16,8.4,0.43,1.47,-5.49,-5.49,0]
[17,8.52,0.44,1.55,-5.49,-5.49,0]
[18,8.64,0.45,1.63,-5.48,-5.48,0]
[19,8.76,0.46,1.69,-5.48,-5.48,0]
[20,8.89,0.46,1.72,-5.48,-5.48,0]
[21,9.02,0.47,1.75,-5.47,-5.47,0]
[22,9.14,0.48,1.77,-5.47,-5.47,0]
[23,9.27,0.49,1.8,-5.46,-5.46,0]
[24,9.41,0.5,1.83,-5.46,-5.46,0]
[25,9.5399999999999991,0.51,1.86,-5.45,-5.45,0]
[26,9.68,0.51,1.89,-5.45,-5.45,0]
[27,9.81,0.52,1.91,-5.45,-5.45,0]
[28,9.9499999999999993,0.53,1.94,-5.44,-5.44,0]
[29,10.09,0.54,1.97,-5.44,-5.44,0]
[30,10.24,0.55000000000000004,2,-5.43,-5.43,0]
[31,10.38,0.56000000000000005,2.02,-5.43,-5.43,0]
[32,10.53,0.56999999999999995,2.0499999999999998,-5.43,-5.43,0]
[33,10.68,0.57999999999999996,2.08,-5.42,-5.42,0]
[34,10.84,0.59,2.11,-5.42,-5.42,0]
[35,10.99,0.6,2.13,-5.42,-5.42,0]
[36,11.15,0.61,2.16,-5.41,-5.41,0]
[37,11.31,0.62,2.1800000000000002,-5.41,-5.41,0]
[38,11.48,0.63,2.21,-5.41,-5.41,0]
[39,11.64,0.64,2.23,-5.41,-5.41,0]
[40,11.81,0.65,2.2599999999999998,-5.4,-5.4,0]
[41,11.99,0.66,2.2799999999999998,-5.4,-5.4,0]
[42,12.16,0.67,2.2999999999999998,-5.4,-5.4,0]
[43,12.34,0.68,2.33,-5.4,-5.4,0]
[44,12.52,0.7,2.35,-5.39,-5.39,0]
[45,12.71,0.71,2.37,-5.39,-5.39,0]
[46,12.9,0.72,2.39,-5.39,-5.39,0]
[47,13.09,0.73,2.41,-5.39,-5.39,0]
[48,13.29,0.74,2.42,-5.39,-5.39,0]
[49,13.49,0.76,2.44,-5.39,-5.39,0]
[50,13.7,0.77,2.4500000000000002,-5.39,-5.39,0]
[51,13.91,0.78,2.4700000000000002,-5.39,-5.39,0]
[52,14.13,0.8,2.48,-5.39,-5.39,0]
[53,14.35,0.81,2.4900000000000002,-5.4,-5.4,0]
[54,14.58,0.82,2.5,-5.4,-5.4,0]
[55,14.81,0.84,2.5,-5.4,-5.4,0]
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[57,15.3,0.87,2.5099999999999998,-5.41,-5.41,0]
[58,15.56,0.88,2.5099999999999998,-5.42,-5.42,0]
[59,15.83,0.9,2.5,-5.43,-5.43,0]
[60,16.11,0.91,2.5,-5.64,-5.64,0]
[61,16.399999999999999,0.93,2.4900000000000002,-4.75,-4.75,0]
[62,16.7,0.94,2.4700000000000002,-3.83,-3.83,0]
[63,17.03,0.96,2.4500000000000002,-2.9,-2.9,0]
[64,17.37,0.98,2.42,-1.96,-1.96,0]
[65,17.73,0.99,2.39,-0.99,-0.99,0]

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[16,8,0.43,1.48,-1.82,-1.82,0]
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[34,10.3,0.57999999999999996,2.12,-1.79,-1.79,0]
[35,10.45,0.59,2.15,-1.78,-1.78,0]
[36,10.6,0.6,2.17,-1.78,-1.78,0]
[37,10.75,0.61,2.2000000000000002,-1.78,-1.78,0]
[38,10.9,0.62,2.23,-1.78,-1.78,0]
[39,11.06,0.63,2.25,-1.78,-1.78,0]
[40,11.22,0.64,2.2799999999999998,-1.78,-1.78,0]
[41,11.38,0.65,2.2999999999999998,-1.78,-1.78,0]
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[45,12.06,0.7,2.39,-1.78,-1.78,0]
[46,12.24,0.71,2.41,-1.78,-1.78,0]
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[51,13.19,0.77,2.4900000000000002,-1.79,-1.79,0]
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[63,16.12,0.94,2.4700000000000002,-1.86,-1.86,0]
[64,16.440000000000001,0.96,2.4500000000000002,-1.87,-1.87,0]
[65,16.78,0.98,2.42,-1.95,-1.95,0]
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[16,8,0.43,1.48,-6.35,-6.35,0]
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[25,9.08,0.5,1.87,-6.3,-6.3,0]
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[27,9.33,0.51,1.93,-6.29,-6.29,0]
[28,9.4700000000000006,0.52,1.95,-6.29,-6.29,0]
[29,9.6,0.53,1.98,-6.28,-6.28,0]
[30,9.73,0.54,2.0099999999999998,-6.28,-6.28,0]
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[33,10.16,0.56999999999999995,2.09,-6.27,-6.27,0]
[34,10.3,0.57999999999999996,2.12,-6.26,-6.26,0]
[35,10.45,0.59,2.15,-6.26,-6.26,0]
[36,10.6,0.6,2.17,-6.25,-6.25,0]
[37,10.75,0.61,2.2000000000000002,-6.25,-6.25,0]
[38,10.9,0.62,2.23,-6.25,-6.25,0]
[39,11.06,0.63,2.25,-6.24,-6.24,0]
[40,11.22,0.64,2.2799999999999998,-6.24,-6.24,0]
[41,11.38,0.65,2.2999999999999998,-6.24,-6.24,0]
[42,11.55,0.66,2.3199999999999998,-6.23,-6.23,0]
[43,11.71,0.67,2.35,-6.23,-6.23,0]
[44,11.89,0.68,2.37,-6.23,-6.23,0]
[45,12.06,0.7,2.39,-6.23,-6.23,0]
[46,12.24,0.71,2.41,-6.23,-6.23,0]
[47,12.42,0.72,2.4300000000000002,-6.22,-6.22,0]
[48,12.61,0.73,2.44,-6.22,-6.22,0]
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[64,16.440000000000001,0.96,2.4500000000000002,-2.9,-2.9,0]
[65,16.78,0.98,2.42,-1.96,-1.96,0]
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[35,9.91,0.57999999999999996,2.16,-2.65,-2.65,0]
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["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
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[25,8.6199999999999992,0.49,1.88,-7.13,-7.13,0]
[26,8.74,0.5,1.91,-7.12,-7.12,0]
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[28,8.99,0.51,1.97,-7.11,-7.11,0]
[29,9.1199999999999992,0.52,2,-7.11,-7.11,0]
[30,9.24,0.53,2.0299999999999998,-7.1,-7.1,0]
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[48,13.01,2.5099999999999998,0,0]
[49,13.19,2.5499999999999998,0,0]
[50,13.37,2.5499999999999998,0,0]
[51,13.55,2.58,0,0]
[52,13.73,2.61,0,0]
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[54,14.11,2.58,0,0]
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[62,15.83,2.5499999999999998,0,0]
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[64,16.420000000000002,2.48,0,0]
[65,16.760000000000002,2.42,0,0]
[66,17.13,2.38,0,0]
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[69,15.43,2.2000000000000002,0,0]
[70,14.74,2.0699999999999998,0,0]
[71,14.07,2.0499999999999998,0,0]
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["Table Reference in Guidance","Table NF67"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
["Date Factors Issued to Client","2023-06-30"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
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["Age","Gross pension of £1 pa","Surviving partner's pension of £1 pa","Adjustment for pre-88 GMP of £1 pa","Adjustment for post-88 GMP of £1 pa"]
[16,8.3000000000000007,1.53,0,0]
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[18,8.5399999999999991,1.7,0,0]
[19,8.66,1.76,0,0]
[20,8.7899999999999991,1.8,0,0]
[21,8.92,1.8,0,0]
[22,9.0500000000000007,1.83,0,0]
[23,9.18,1.86,0,0]
[24,9.31,1.89,0,0]
[25,9.44,1.93,0,0]
[26,9.58,1.93,0,0]
[27,9.7100000000000009,1.99,0,0]
[28,9.85,2.02,0,0]
[29,9.99,2.06,0,0]
[30,10.130000000000001,2.09,0,0]
[31,10.28,2.09,0,0]
[32,10.42,2.12,0,0]
[33,10.57,2.16,0,0]
[34,10.71,2.19,0,0]
[35,10.86,2.2200000000000002,0,0]
[36,11.01,2.25,0,0]
[37,11.17,2.25,0,0]
[38,11.32,2.3199999999999998,0,0]
[39,11.48,2.3199999999999998,0,0]
[40,11.64,2.35,0,0]
[41,11.8,2.38,0,0]
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[43,12.14,2.42,0,0]
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[45,12.48,2.48,0,0]
[46,12.65,2.5099999999999998,0,0]
[47,12.83,2.5099999999999998,0,0]
[48,13.01,2.5099999999999998,0,0]
[49,13.19,2.5499999999999998,0,0]
[50,13.37,2.5499999999999998,0,0]
[51,13.55,2.58,0,0]
[52,13.73,2.61,0,0]
[53,13.92,2.61,0,0]
[54,14.11,2.58,0,0]
[55,14.29,2.61,0,0]
[56,14.49,2.61,0,0]
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[59,15.1,2.61,0,0]
[60,15.33,2.58,0,0]
[61,15.57,2.58,0,0]
[62,15.83,2.5499999999999998,0,0]
[63,16.12,2.48,0,0]
[64,16.420000000000002,2.48,0,0]
[65,16.760000000000002,2.42,0,0]
[66,17.13,2.38,0,0]
[67,16.8,2.35,0,0]
[68,16.11,2.34,0,0]
[69,15.43,2.2000000000000002,0,0]
[70,14.74,2.0699999999999998,0,0]
[71,14.07,2.0499999999999998,0,0]
[72,13.4,2.02,0,0]
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["Table Reference in Guidance","Table NM68"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
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["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
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["Age","Gross pension of £1 pa","Surviving partner's pension of £1 pa","Adjustment for pre-88 GMP of £1 pa","Adjustment for post-88 GMP of £1 pa"]
[16,7.94,1.57,0,0]
[17,8.06,1.6,0,0]
[18,8.18,1.7,0,0]
[19,8.2899999999999991,1.8,0,0]
[20,8.41,1.83,0,0]
[21,8.5399999999999991,1.83,0,0]
[22,8.66,1.86,0,0]
[23,8.7799999999999994,1.89,0,0]
[24,8.91,1.93,0,0]
[25,9.0399999999999991,1.93,0,0]
[26,9.16,1.99,0,0]
[27,9.2899999999999991,2.02,0,0]
[28,9.43,2.02,0,0]
[29,9.56,2.06,0,0]
[30,9.69,2.12,0,0]
[31,9.83,2.12,0,0]
[32,9.9700000000000006,2.16,0,0]
[33,10.11,2.16,0,0]
[34,10.25,2.19,0,0]
[35,10.39,2.2200000000000002,0,0]
[36,10.53,2.25,0,0]
[37,10.68,2.29,0,0]
[38,10.82,2.3199999999999998,0,0]
[39,10.97,2.35,0,0]
[40,11.13,2.35,0,0]
[41,11.28,2.38,0,0]
[42,11.44,2.42,0,0]
[43,11.6,2.4500000000000002,0,0]
[44,11.76,2.4500000000000002,0,0]
[45,11.92,2.48,0,0]
[46,12.08,2.5099999999999998,0,0]
[47,12.25,2.5499999999999998,0,0]
[48,12.42,2.5499999999999998,0,0]
[49,12.59,2.5499999999999998,0,0]
[50,12.75,2.61,0,0]
[51,12.92,2.61,0,0]
[52,13.1,2.61,0,0]
[53,13.27,2.61,0,0]
[54,13.44,2.64,0,0]
[55,13.61,2.64,0,0]
[56,13.79,2.64,0,0]
[57,13.97,2.64,0,0]
[58,14.16,2.64,0,0]
[59,14.35,2.64,0,0]
[60,14.56,2.61,0,0]
[61,14.78,2.58,0,0]
[62,15.01,2.58,0,0]
[63,15.26,2.5499999999999998,0,0]
[64,15.54,2.5099999999999998,0,0]
[65,15.84,2.48,0,0]
[66,16.18,2.42,0,0]
[67,16.54,2.38,0,0]
[68,16.11,2.34,0,0]
[69,15.43,2.2000000000000002,0,0]
[70,14.74,2.0699999999999998,0,0]
[71,14.07,2.0499999999999998,0,0]
[72,13.4,2.02,0,0]
[73,12.74,1.99,0,0]
[74,12.09,1.85,0,0]

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["Gender","Female"]
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["Table Reference","0-216"]
["Table Reference in Guidance","Table NF68"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
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["Age","Gross pension of £1 pa","Surviving partner's pension of £1 pa","Adjustment for pre-88 GMP of £1 pa","Adjustment for post-88 GMP of £1 pa"]
[16,7.94,1.57,0,0]
[17,8.06,1.6,0,0]
[18,8.18,1.7,0,0]
[19,8.2899999999999991,1.8,0,0]
[20,8.41,1.83,0,0]
[21,8.5399999999999991,1.83,0,0]
[22,8.66,1.86,0,0]
[23,8.7799999999999994,1.89,0,0]
[24,8.91,1.93,0,0]
[25,9.0399999999999991,1.93,0,0]
[26,9.16,1.99,0,0]
[27,9.2899999999999991,2.02,0,0]
[28,9.43,2.02,0,0]
[29,9.56,2.06,0,0]
[30,9.69,2.12,0,0]
[31,9.83,2.12,0,0]
[32,9.9700000000000006,2.16,0,0]
[33,10.11,2.16,0,0]
[34,10.25,2.19,0,0]
[35,10.39,2.2200000000000002,0,0]
[36,10.53,2.25,0,0]
[37,10.68,2.29,0,0]
[38,10.82,2.3199999999999998,0,0]
[39,10.97,2.35,0,0]
[40,11.13,2.35,0,0]
[41,11.28,2.38,0,0]
[42,11.44,2.42,0,0]
[43,11.6,2.4500000000000002,0,0]
[44,11.76,2.4500000000000002,0,0]
[45,11.92,2.48,0,0]
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[47,12.25,2.5499999999999998,0,0]
[48,12.42,2.5499999999999998,0,0]
[49,12.59,2.5499999999999998,0,0]
[50,12.75,2.61,0,0]
[51,12.92,2.61,0,0]
[52,13.1,2.61,0,0]
[53,13.27,2.61,0,0]
[54,13.44,2.64,0,0]
[55,13.61,2.64,0,0]
[56,13.79,2.64,0,0]
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[59,14.35,2.64,0,0]
[60,14.56,2.61,0,0]
[61,14.78,2.58,0,0]
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[71,14.07,2.0499999999999998,0,0]
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["Data Item","Factor Table Information"]
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["Section",2014]
["Factor Type","TV In (non-club)"]
["Description","Factors for non-Club transfers-in over NPA"]
["Gender","Male"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",217]
["Table Reference","0-217"]
["Table Reference in Guidance","Table NMOverNPA"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
["Date Factors Issued to Client","2023-06-30"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
[]
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["Age","Gross pension of £1 pa","Surviving partner's pension of £1 pa","Adjustment for pre-88 GMP of £1 pa","Adjustment for post-88 GMP of £1 pa"]
[65,18.16,2.38,0,0]
[66,17.48,2.37,0,0]
[67,16.8,2.35,0,0]
[68,16.11,2.34,0,0]
[69,15.43,2.2000000000000002,0,0]
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["Data Item","Factor Table Information"]
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["Section",2015]
["Factor Type","TV In (non-club)"]
["Description","Factors for non-Club transfers-in over NPA"]
["Gender","Female"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",218]
["Table Reference","0-218"]
["Table Reference in Guidance","Table NFOverNPA"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
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["Factor Status","Issued"]
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["Age","Gross pension of £1 pa","Surviving partner's pension of £1 pa","Adjustment for pre-88 GMP of £1 pa","Adjustment for post-88 GMP of £1 pa"]
[65,18.16,2.38,0,0]
[66,17.48,2.37,0,0]
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["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","CETV"]
["Description","CRA Conversion Factors - Pension and Lump Sum Conversion Factors"]
["Gender","Male and Female"]
["Factor Age/Period Definition","Relevant Period (years)"]
["Section Number",0]
["Series Number",219]
["Table Reference","0-219"]
["Table Reference in Guidance","Table 11"]
["Corresponding Guidance Note","The Local Government Pension Scheme (Scotland): Individual Incoming & Outgoing Transfers.  Factors and guidance.  Dated 14 August 2020."]
["Date Factors Issued to Client","2023-05-26"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Years Early","Personal Pension (Male) ","Personal Pension (Female)","Lump Sum (Both sexes)"]
[0,1,1,1]
[1,1.05,1.05,1.02]
[2,1.1100000000000001,1.1100000000000001,1.03]
[3,1.1599999999999999,1.1599999999999999,1.05]
[4,1.22,1.22,1.07]
[5,1.28,1.28,1.0900000000000001]

{"sheet":"x-301","index":31,"n_rows":71,"n_cols":5,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
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["Data Item","Factor Table Information"]
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["Section",2015]
["Factor Type","PenCE"]
["Description","Pensioner cash equivalent factors on divorce - non ill health cases"]
["Gender","Male"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",301]
["Table Reference","0-301"]
["Table Reference in Guidance","Table 1.1"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Pension Sharing Following Divorce.  Factors and guidance.  Dated 6 March 2020"]
["Date Factors Issued to Client","2023-05-26"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Member's pension of £1 per annum","Surviving partner's pension of £1 per annum","Deduction for GMP of £1 pa","Deduction for NI modification of £1 pa"]
[55,24.11,2.36,null,0]
[56,23.53,2.37,null,0]
[57,22.95,2.38,null,0]
[58,22.36,2.39,null,0]
[59,21.77,2.39,null,0]
[60,21.18,2.4,null,0]
[61,20.58,2.4,null,0]
[62,19.989999999999998,2.4,null,0]
[63,19.39,2.4,null,0]
[64,18.8,2.39,null,0]
[65,18.16,2.38]
[66,17.48,2.37]
[67,16.8,2.35]
[68,16.11,2.34]
[69,15.43,2.2000000000000002,2.9]
[70,14.74,2.0699999999999998,2.69]
[71,14.07,2.0499999999999998,2.4900000000000002]
[72,13.4,2.02,2.2999999999999998]
[73,12.74,1.99,2.12]
[74,12.09,1.85,1.93]
[75,11.46,1.7,1.75]
[76,10.85,1.67,1.59]
[77,10.24,1.63,1.45]
[78,9.64,1.59,1.31]
[79,9.0500000000000007,1.42,1.1599999999999999]
[80,8.4700000000000006,1.24,1.03]
[81,7.92,1.2,0.92]
[82,7.38,1.1599999999999999,0.81]
[83,6.86,1.1200000000000001,0.72]
[84,6.36,0.96,0.62]
[85,5.88,0.79,0.53]
[86,5.43,0.76,0.47]
[87,5,0.72,0.41]
[88,4.5999999999999996,0.69,0.35]
[89,4.2300000000000004,0.55000000000000004,0.3]
[90,3.88,0.41,0.25]
[91,3.56,0.39,0.21]
[92,3.27,0.36,0.18]
[93,3.01,0.34,0.16]
[94,2.77,0.31,0.14000000000000001]
[95,2.5499999999999998,0.28999999999999998,0.12]
[96,2.36,0.27,0.1]
[97,2.19,0.25,0.09]
[98,2.04,0.23,0.08]
[99,1.93,0.22,7.0000000000000007E-2]
[100,1.84,0.2,0.06]

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["Age","Member's pension of £1 per annum"]
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[66,17.22]
[67,16.53]
[68,15.85]
[69,15.16]
[70,14.48]
[71,13.8]
[72,13.13]
[73,12.47]
[74,11.84]
[75,11.21]
[76,10.61]
[77,10]
[78,9.41]
[79,8.84]
[80,8.2799999999999994]
[81,7.73]
[82,7.2]
[83,6.7]
[84,6.21]
[85,5.75]
[86,5.31]
[87,4.8899999999999997]
[88,4.5]
[89,4.1399999999999997]
[90,3.8]
[91,3.49]
[92,3.2]
[93,2.95]
[94,2.71]
[95,2.5099999999999998]

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["Gender","Unisex"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",310]
["Table Reference","0-310"]
["Table Reference in Guidance","Table 4.1"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Application of a Pension Credit to the Former Spouse or Civil Partner of the Member (post-2015 members).  Dated 15 April 2019."]
["Date Factors Issued to Client","2023-05-26"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
[]
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[]
[]
["Age","Normal Pension Age of 65","Normal Pension Age of 66","Normal Pension Age of 67","Normal Pension Age of 68"]
[16,8.66,8.25,7.86,7.47]
[17,8.7799999999999994,8.3699999999999992,7.97,7.57]
[18,8.91,8.49,8.08,7.68]
[19,9.0299999999999994,8.61,8.19,7.78]
[20,9.16,8.73,8.3000000000000007,7.89]
[21,9.2899999999999991,8.85,8.42,8]
[22,9.42,8.98,8.5399999999999991,8.11]
[23,9.56,9.1,8.66,8.2200000000000006]
[24,9.69,9.23,8.7799999999999994,8.34]
[25,9.83,9.36,8.9,8.4499999999999993]
[26,9.9700000000000006,9.49,9.0299999999999994,8.57]
[27,10.11,9.6300000000000008,9.15,8.69]
[28,10.26,9.76,9.2799999999999994,8.81]
[29,10.4,9.9,9.41,8.93]
[30,10.55,10.039999999999999,9.5399999999999991,9.06]
[31,10.7,10.18,9.68,9.18]
[32,10.86,10.33,9.81,9.31]
[33,11.01,10.48,9.9499999999999993,9.44]
[34,11.17,10.63,10.09,9.58]
[35,11.34,10.78,10.24,9.7100000000000009]
[36,11.5,10.93,10.38,9.85]
[37,11.67,11.09,10.53,9.99]
[38,11.84,11.25,10.68,10.130000000000001]
[39,12.01,11.42,10.84,10.27]
[40,12.19,11.58,10.99,10.42]
[41,12.37,11.75,11.15,10.57]
[42,12.55,11.92,11.31,10.72]
[43,12.74,12.1,11.48,10.88]
[44,12.93,12.28,11.65,11.04]
[45,13.12,12.46,11.82,11.2]
[46,13.32,12.65,12,11.36]
[47,13.52,12.84,12.18,11.53]
[48,13.73,13.04,12.36,11.7]
[49,13.94,13.24,12.55,11.88]
[50,14.16,13.44,12.74,12.06]
[51,14.39,13.65,12.94,12.25]
[52,14.61,13.87,13.14,12.44]
[53,14.85,14.09,13.35,12.63]
[54,15.09,14.32,13.56,12.83]
[55,15.34,14.55,13.78,13.04]
[56,15.6,14.79,14.01,13.25]
[57,15.86,15.04,14.24,13.47]
[58,16.14,15.3,14.49,13.7]
[59,16.420000000000002,15.57,14.74,13.93]
[60,16.72,15.85,15,14.18]
[61,17.03,16.14,15.27,14.43]
[62,17.350000000000001,16.440000000000001,15.56,14.7]
[63,17.690000000000001,16.77,15.86,14.99]
[64,18.059999999999999,17.11,16.18,15.29]
[65,17.899999999999999,17.47,16.52,15.61]
[66,17.22,17.309999999999999,16.89,15.95]
[67,16.53,16.62,16.72,16.309999999999999]
[68,15.85,15.93,16.03,16.14]
[69,15.16,15.24,15.33,15.44]
[70,14.48,14.55,14.63,14.74]
[71,13.8,13.86,13.94,14.03]
[72,13.13,13.18,13.25,13.33]
[73,12.47,12.51,12.57,12.64]
[74,11.84,11.86,11.9,11.96]
[75,11.21,11.22,11.24,11.29]
[76,10.61,10.61,10.61,10.64]
[77,10,10,10,10.01]
[78,9.41,9.41,9.41,9.41]
[79,8.84,8.84,8.84,8.84]
[80,8.2799999999999994,8.2799999999999994,8.2799999999999994,8.2799999999999994]
[81,7.73,7.73,7.73,7.73]
[82,7.2,7.2,7.2,7.2]
[83,6.7,6.7,6.7,6.7]
[84,6.21,6.21,6.21,6.21]
[85,5.75,5.75,5.75,5.75]
[86,5.31,5.31,5.31,5.31]
[87,4.8899999999999997,4.8899999999999997,4.8899999999999997,4.8899999999999997]
[88,4.5,4.5,4.5,4.5]
[89,4.1399999999999997,4.1399999999999997,4.1399999999999997,4.1399999999999997]
[90,3.8,3.8,3.8,3.8]
[91,3.49,3.49,3.49,3.49]
[92,3.2,3.2,3.2,3.2]
[93,2.95,2.95,2.95,2.95]
[94,2.71,2.71,2.71,2.71]
[95,2.5099999999999998,2.5099999999999998,2.5099999999999998,2.5099999999999998]

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["Section",2015]
["Factor Type","Pension Debit"]
["Description","Pension debits - reduction to pension debits on early retirement in ill health (pre 2015 transfer day)"]
["Gender","Male & Female"]
["Factor Age/Period Definition","Years Early"]
["Section Number",0]
["Series Number",316]
["Table Reference","0-316"]
["Table Reference in Guidance","Table A"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced members - Transfer date before 1 April 2015.  Factors and guidance.  Dated 18 March 2020"]
["Date Factors Issued to Client","2023-05-26"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
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[]
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["Years Early","Pension Reduction (%) - Males","Pension Reduction (%) - Females","Retirement Grant Reduction All Members %"]
[0,0,0,0]
[1,6,6,1.7]
[2,11.4,11.4,3.3]
[3,16.399999999999999,16.399999999999999,4.9000000000000004]
[4,21,21,6.5]
[5,25.2,25.2,8.1]
[6,29.2,29.2,9.6]
[7,32.799999999999997,32.799999999999997,11.1]
[8,36.1,36.1,12.6]
[9,39.200000000000003,39.200000000000003,14.1]
[10,42.1,42.1,15.5]
[11,44.8,44.8,16.899999999999999]
[12,47.3,47.3,18.3]
[13,49.6,49.6,19.7]
[14,51.8,51.8,21]
[15,53.9,53.9,22.3]
[16,55.9,55.9,23.6]
[17,57.7,57.7,24.9]
[18,59.4,59.4,26.2]
[19,61,61,27.4]
[20,62.6,62.6,28.6]
[21,64,64,29.8]
[22,65.400000000000006,65.400000000000006,31]
[23,66.7,66.7,32.1]
[24,67.900000000000006,67.900000000000006,33.299999999999997]
[25,69.099999999999994,69.099999999999994,34.4]
[26,70.2,70.2,35.5]
[27,71.2,71.2,36.6]
[28,72.2,72.2,37.6]
[29,73.2,73.2,38.700000000000003]
[30,74.099999999999994,74.099999999999994,39.700000000000003]
[31,75,75,40.700000000000003]
[32,75.8,75.8,41.7]
[33,76.599999999999994,76.599999999999994,42.7]
[34,77.400000000000006,77.400000000000006,43.6]
[35,78.099999999999994,78.099999999999994,44.6]
[36,78.8,78.8,45.5]
[37,79.400000000000006,79.400000000000006,46.4]
[38,80.099999999999994,80.099999999999994,47.3]
[39,80.7,80.7,48.2]
[40,81.2,81.2,49]
[41,81.8,81.8,49.9]
[42,82.3,82.3,50.7]
[43,82.8,82.8,51.6]
[44,83.3,83.3,52.4]
[45,83.8,83.8,53.2]

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["Section Number",0]
["Series Number",317]
["Table Reference","0-317"]
["Table Reference in Guidance","Table B"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced members - Transfer date before 1 April 2015.  Factors and guidance.  Dated 18 March 2020"]
["Date Factors Issued to Client","2023-05-26"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
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[]
[]
["Years Early","Pension Reduction (%) - Males","Pension Reduction (%) - Females","Retirement Grant Reduction All Members %"]
[0,0,0,0]
[1,5,5,1.7]
[2,9.6999999999999993,9.6999999999999993,3.3]
[3,14,14,4.9000000000000004]
[4,18,18,6.5]
[5,21.6,21.6,8.1]
[6,25,25,9.6]
[7,28.2,28.2,11.1]
[8,31.2,31.2,12.6]
[9,34,34,14.1]
[10,36.6,36.6,15.5]

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["Section Number",0]
["Series Number",318]
["Table Reference","0-318"]
["Table Reference in Guidance","Table A"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced Members - Transfer date from 1 April 2015.  Factors and guidance.  Dated 18 March 2020"]
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["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
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[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
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[]
["Years Early","Pension Reduction (%) - Males","Pension Reduction (%) - Females","Retirement Grant Reduction All Members %"]
[0,0,0,0]
[1,6,6,1.7]
[2,11.4,11.4,3.3]
[3,16.399999999999999,16.399999999999999,4.9000000000000004]
[4,21,21,6.5]
[5,25.2,25.2,8.1]
[6,29.2,29.2,9.6]
[7,32.799999999999997,32.799999999999997,11.1]
[8,36.1,36.1,12.6]
[9,39.200000000000003,39.200000000000003,14.1]
[10,42.1,42.1,15.5]
[11,44.8,44.8,16.899999999999999]
[12,47.3,47.3,18.3]
[13,49.6,49.6,19.7]
[14,51.8,51.8,21]
[15,53.9,53.9,22.3]
[16,55.9,55.9,23.6]
[17,57.7,57.7,24.9]
[18,59.4,59.4,26.2]
[19,61,61,27.4]
[20,62.6,62.6,28.6]
[21,64,64,29.8]
[22,65.400000000000006,65.400000000000006,31]
[23,66.7,66.7,32.1]
[24,67.900000000000006,67.900000000000006,33.299999999999997]
[25,69.099999999999994,69.099999999999994,34.4]
[26,70.2,70.2,35.5]
[27,71.2,71.2,36.6]
[28,72.2,72.2,37.6]
[29,73.2,73.2,38.700000000000003]
[30,74.099999999999994,74.099999999999994,39.700000000000003]
[31,75,75,40.700000000000003]
[32,75.8,75.8,41.7]
[33,76.599999999999994,76.599999999999994,42.7]
[34,77.400000000000006,77.400000000000006,43.6]
[35,78.099999999999994,78.099999999999994,44.6]
[36,78.8,78.8,45.5]
[37,79.400000000000006,79.400000000000006,46.4]
[38,80.099999999999994,80.099999999999994,47.3]
[39,80.7,80.7,48.2]
[40,81.2,81.2,49]
[41,81.8,81.8,49.9]
[42,82.3,82.3,50.7]
[43,82.8,82.8,51.6]
[44,83.3,83.3,52.4]
[45,83.8,83.8,53.2]
[46,84.2,84.2,53.9]
[47,84.7,84.7,54.7]
[48,85.1,85.1,55.5]
[49,85.5,85.5,56.2]

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["Data Item","Factor Table Information"]
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["Factor Type","Pension Debit"]
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["Gender","Male & Female"]
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["Section Number",0]
["Series Number",319]
["Table Reference","0-319"]
["Table Reference in Guidance","Table B"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Application of a pension debit for divorced Members - Transfer date from 1 April 2015.  Factors and guidance.  Dated 18 March 2020"]
["Date Factors Issued to Client","2023-05-26"]
["Date Factors Implemented (if known)","2023-03-29"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Years Early","Pension Reduction (%) - Males","Pension Reduction (%) - Females","Retirement Grant Reduction All Members %"]
[0,0,0,0]
[1,5,5,1.7]
[2,9.6999999999999993,9.6999999999999993,3.3]
[3,14,14,4.9000000000000004]
[4,18,18,6.5]
[5,21.6,21.6,8.1]
[6,25,25,9.6]
[7,28.2,28.2,11.1]
[8,31.2,31.2,12.6]
[9,34,34,14.1]
[10,36.6,36.6,15.5]
[11,40.6,40.6]
[12,42.9,42.9]
[13,45.1,45.1]

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["Data Item","Factor Table Information"]
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["Gender","Male and Female"]
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["Series Number",401]
["Table Reference","1-401"]
["Table Reference in Guidance","Appendix A: Table 1"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Early Payment of Pension.  Factors and guidance.  Dated 17 April 2020"]
["Date Factors Issued to Client","2023-06-30"]
["Date Factors Implemented (if known)","2023-07-03"]
["Factor Status","Issued"]
[]
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[]
[]
["Years Early","Pension Reduction(%) male","Pension Reduction(%) female","Retirement Grant Reduction (%) - All Members"]
[0,0,0,0]
[1,0.05,0.05,1.7000000000000001E-2]
[2,9.7000000000000003E-2,9.7000000000000003E-2,3.3000000000000002E-2]
[3,0.14000000000000001,0.14000000000000001,4.9000000000000002E-2]
[4,0.18,0.18,6.5000000000000002E-2]
[5,0.216,0.216,8.1000000000000003E-2]
[6,0.25,0.25,9.6000000000000002E-2]
[7,0.28199999999999997,0.28199999999999997,0.111]
[8,0.312,0.312,0.126]
[9,0.34,0.34,0.14099999999999999]
[10,0.36599999999999999,0.36599999999999999,0.155]
[11,0.40600000000000003,0.40600000000000003]
[12,0.42899999999999999,0.42899999999999999]
[13,0.45100000000000001,0.45100000000000001]

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["Government Actuary's Department"]
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["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","LRF"]
["Description","Late retirement - increase in pension"]
["Gender","Unisex"]
["Factor Age/Period Definition","Years late"]
["Section Number",1]
["Series Number",402]
["Table Reference","1-402"]
["Table Reference in Guidance","Appendix A"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Late retirement.  Factors and guidance.  Dated 10 September 2019 (implemented by SPPA wef 1 October 2019)"]
["Date Factors Issued to Client","2023-06-30"]
["Date Factors Implemented (if known)","2023-09-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Years Late","Pension Increase (%)","Retirement Grant Increase (%)"]
[1,1E-4,0]
[2,1.1E-4,0]
[3,1.2999999999999999E-4,0]
[4,1.3999999999999999E-4,0]
[5,1.4999999999999999E-4,0]
[6,1.7000000000000001E-4,0]
[7,1.9000000000000001E-4,0]
[8,2.1000000000000001E-4,0]
[9,2.3000000000000001E-4,0]
[10,2.5000000000000001E-4,0]

{"sheet":"x-501","index":46,"n_rows":71,"n_cols":5,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
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["Data Item","Factor Table Information"]
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["Gender","Male and Female"]
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["Section Number",0]
["Series Number",501]
["Table Reference","0-501"]
["Table Reference in Guidance","Table A"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Trivial Commutation.  Factors and guidance.  Dated 16 April 2020 "]
["Date Factors Issued to Client","2023-07-27"]
["Date Factors Implemented (if known)","2023-07-28"]
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[]
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[]
["Age","Factor to apply to Member's pension (Fac1) - Males","Factor to apply to Dependant's pension (Fac2) - Males","Factor to apply to Member's pension (Fac1) - Females","Factor to apply to Dependant's pension (Fac2) - Females"]
[55,24.11,2.36,24.11,2.36]
[56,23.53,2.37,23.53,2.37]
[57,22.95,2.38,22.95,2.38]
[58,22.36,2.39,22.36,2.39]
[59,21.77,2.39,21.77,2.39]
[60,21.18,2.4,21.18,2.4]
[61,20.58,2.4,20.58,2.4]
[62,19.989999999999998,2.4,19.989999999999998,2.4]
[63,19.39,2.4,19.39,2.4]
[64,18.8,2.39,18.8,2.39]
[65,18.16,2.38,18.16,2.38]
[66,17.48,2.37,17.48,2.37]
[67,16.8,2.35,16.8,2.35]
[68,16.11,2.34,16.11,2.34]
[69,15.43,2.2000000000000002,15.43,2.2000000000000002]
[70,14.74,2.0699999999999998,14.74,2.0699999999999998]
[71,14.07,2.0499999999999998,14.07,2.0499999999999998]
[72,13.4,2.02,13.4,2.02]
[73,12.74,1.99,12.74,1.99]
[74,12.09,1.85,12.09,1.85]
[75,11.46,1.7,11.46,1.7]
[76,10.85,1.67,10.85,1.67]
[77,10.24,1.63,10.24,1.63]
[78,9.64,1.59,9.64,1.59]
[79,9.0500000000000007,1.42,9.0500000000000007,1.42]
[80,8.4700000000000006,1.24,8.4700000000000006,1.24]
[81,7.92,1.2,7.92,1.2]
[82,7.38,1.1599999999999999,7.38,1.1599999999999999]
[83,6.86,1.1200000000000001,6.86,1.1200000000000001]
[84,6.36,0.96,6.36,0.96]
[85,5.88,0.79,5.88,0.79]
[86,5.43,0.76,5.43,0.76]
[87,5,0.72,5,0.72]
[88,4.5999999999999996,0.69,4.5999999999999996,0.69]
[89,4.2300000000000004,0.55000000000000004,4.2300000000000004,0.55000000000000004]
[90,3.88,0.41,3.88,0.41]
[91,3.56,0.39,3.56,0.39]
[92,3.27,0.36,3.27,0.36]
[93,3.01,0.34,3.01,0.34]
[94,2.77,0.31,2.77,0.31]
[95,2.5499999999999998,0.28999999999999998,2.5499999999999998,0.28999999999999998]
[96,2.36,0.27,2.36,0.27]
[97,2.19,0.25,2.19,0.25]
[98,2.04,0.23,2.04,0.23]
[99,1.93,0.22,1.93,0.22]
[100,1.84,0.2,1.84,0.2]

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["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","Trivial commutation"]
["Description","Trivial commutation - Factors for surviving adult dependant's and pension credit member's pension"]
["Gender","Male and Female"]
["Factor Age/Period Definition","Age last birthday"]
["Section Number",0]
["Series Number",502]
["Table Reference","0-502"]
["Table Reference in Guidance","Table B"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Trivial Commutation.  Factors and guidance.  Dated 16 April 2020 "]
["Date Factors Issued to Client","2023-07-27"]
["Date Factors Implemented (if known)","2023-07-28"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Factor to apply to whole of pension (Fac1) - Males","Factor to apply to whole of pension (Fac1) - Females"]
[20,39.94,39.94]
[21,39.590000000000003,39.590000000000003]
[22,39.229999999999997,39.229999999999997]
[23,38.869999999999997,38.869999999999997]
[24,38.5,38.5]
[25,38.130000000000003,38.130000000000003]
[26,37.74,37.74]
[27,37.36,37.36]
[28,36.96,36.96]
[29,36.56,36.56]
[30,36.159999999999997,36.159999999999997]
[31,35.74,35.74]
[32,35.32,35.32]
[33,34.9,34.9]
[34,34.47,34.47]
[35,34.03,34.03]
[36,33.58,33.58]
[37,33.130000000000003,33.130000000000003]
[38,32.67,32.67]
[39,32.200000000000003,32.200000000000003]
[40,31.73,31.73]
[41,31.25,31.25]
[42,30.76,30.76]
[43,30.27,30.27]
[44,29.77,29.77]
[45,29.26,29.26]
[46,28.75,28.75]
[47,28.23,28.23]
[48,27.7,27.7]
[49,27.17,27.17]
[50,26.63,26.63]
[51,26.08,26.08]
[52,25.53,25.53]
[53,24.96,24.96]
[54,24.4,24.4]
[55,23.83,23.83]
[56,23.25,23.25]
[57,22.67,22.67]
[58,22.08,22.08]
[59,21.5,21.5]
[60,20.91,20.91]
[61,20.309999999999999,20.309999999999999]
[62,19.72,19.72]
[63,19.13,19.13]
[64,18.54,18.54]
[65,17.899999999999999,17.899999999999999]
[66,17.22,17.22]
[67,16.53,16.53]
[68,15.85,15.85]
[69,15.16,15.16]
[70,14.48,14.48]
[71,13.8,13.8]
[72,13.13,13.13]
[73,12.47,12.47]
[74,11.84,11.84]
[75,11.21,11.21]
[76,10.61,10.61]
[77,10,10]
[78,9.41,9.41]
[79,8.84,8.84]
[80,8.2799999999999994,8.2799999999999994]
[81,7.73,7.73]
[82,7.2,7.2]
[83,6.7,6.7]
[84,6.21,6.21]
[85,5.75,5.75]
[86,5.31,5.31]
[87,4.8899999999999997,4.8899999999999997]
[88,4.5,4.5]
[89,4.1399999999999997,4.1399999999999997]
[90,3.8,3.8]
[91,3.49,3.49]
[92,3.2,3.2]
[93,2.95,2.95]
[94,2.71,2.71]
[95,2.5099999999999998,2.5099999999999998]
[96,2.3199999999999998,2.3199999999999998]
[97,2.16,2.16]
[98,2.0099999999999998,2.0099999999999998]
[99,1.9,1.9]
[100,1.82,1.82]

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["Description","Trivial commutation - Factors for children's pension, other than in the case of an incapacitated child, where the child is below age 16",null,null,"Description","Trivial commutation - Factors for children's pension, other than in the case of an incapacitated child, where the child is between 16 and 23"]
["Gender","Unisex",null,null,"Gender","Unisex"]
["Factor Age/Period Definition","Age last birthday of child",null,null,"Factor Age/Period Definition","Number of years expected to remain in full-time education"]
["Section Number",0,null,null,"Section Number",0]
["Series Number",503,null,null,"Series Number",503]
["Table Reference","0-503",null,null,"Table Reference","0-503"]
["Table Reference in Guidance","Table C",null,null,"Table Reference in Guidance","Table C"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Trivial Commutation.  Factors and guidance.  Dated 16 April 2020 ",null,null,"Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Trivial Commutation.  Factors and guidance.  Dated 16 April 2020 "]
["Date Factors Issued to Client","2023-07-27",null,null,"Date Factors Issued to Client","2023-07-27"]
["Date Factors Implemented (if known)","2023-07-28",null,null,"Date Factors Implemented (if known)","2023-07-28"]
["Factor Status","Issued",null,null,"Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age last birthday of child","Factor to apply to child's pension (Fac1)",null,null,"Number of years expected to remain in full-time education","Factor to apply to child’s pension (Fac1) "]
[0,16.62,null,null,7,6.6]
[1,15.89,null,null,6,5.71]
[2,15.15,null,null,5,4.8]
[3,14.4,null,null,4,3.87]
[4,13.64,null,null,3,2.93]
[5,12.86,null,null,2,1.97]
[6,12.07,null,null,1,0.99]
[7,11.27,null,null,0,0]
[8,10.45]
[9,9.6199999999999992]
[10,8.7799999999999994]
[11,7.92]
[12,7.05]
[13,6.16]
[14,5.25]
[15,4.33]

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["Data Item","Factor Table Information"]
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["Table Reference","0-605"]
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["Factor Status","Issued"]
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[]
[]
["Age","Normal pension age of 65","Normal pension age of 66","Normal pension age of 67","Normal pension age of 68"]
[16,8.81,8.4,8,7.61]
[17,8.94,8.52,8.11,7.72]
[18,9.07,8.64,8.23,7.82]
[19,9.1999999999999993,8.76,8.34,7.93]
[20,9.33,8.89,8.4600000000000009,8.0399999999999991]
[21,9.4600000000000009,9.02,8.58,8.16]
[22,9.6,9.14,8.6999999999999993,8.27]
[23,9.73,9.27,8.82,8.39]
[24,9.8699999999999992,9.41,8.9499999999999993,8.5]
[25,10.01,9.5399999999999991,9.08,8.6199999999999992]
[26,10.16,9.68,9.1999999999999993,8.74]
[27,10.3,9.81,9.33,8.8699999999999992]
[28,10.45,9.9499999999999993,9.4700000000000006,8.99]
[29,10.6,10.09,9.6,9.1199999999999992]
[30,10.75,10.24,9.73,9.24]
[31,10.91,10.38,9.8699999999999992,9.3699999999999992]
[32,11.07,10.53,10.01,9.51]
[33,11.23,10.68,10.16,9.64]
[34,11.39,10.84,10.3,9.7799999999999994]
[35,11.55,10.99,10.45,9.91]
[36,11.72,11.15,10.6,10.050000000000001]
[37,11.89,11.31,10.75,10.199999999999999]
[38,12.07,11.48,10.9,10.34]
[39,12.24,11.64,11.06,10.49]
[40,12.42,11.81,11.22,10.64]
[41,12.6,11.99,11.38,10.79]
[42,12.79,12.16,11.55,10.95]
[43,12.98,12.34,11.71,11.11]
[44,13.17,12.52,11.89,11.27]
[45,13.37,12.71,12.06,11.43]
[46,13.57,12.9,12.24,11.6]
[47,13.78,13.09,12.42,11.77]
[48,13.99,13.29,12.61,11.94]
[49,14.2,13.49,12.8,12.12]
[50,14.42,13.7,12.99,12.31]
[51,14.65,13.91,13.19,12.49]
[52,14.88,14.13,13.4,12.68]
[53,15.11,14.35,13.6,12.88]
[54,15.36,14.58,13.82,13.08]
[55,15.61,14.81,14.04,13.29]
[56,15.86,15.05,14.27,13.5]
[57,16.13,15.3,14.5,13.72]
[58,16.399999999999999,15.56,14.74,13.95]
[59,16.690000000000001,15.83,15,14.19]
[60,16.98,16.11,15.26,14.43]
[61,17.29,16.399999999999999,15.53,14.69]
[62,17.62,16.7,15.82,14.96]
[63,17.96,17.03,16.12,15.24]
[64,18.32,17.37,16.440000000000001,15.54]
[65,18.16,17.73,16.78,15.86]
[66,0,17.57,17.14,16.2]
[67,0,0,16.98,16.55]
[68,0,0,0,16.39]

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["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","Scheme pays AA"]
["Description","Age pensioner pension offset factors"]
["Gender","Male and Female"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",607]
["Table Reference","0-607"]
["Table Reference in Guidance","Table D1"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)"]
["Date Factors Issued to Client","2023-07-27"]
["Date Factors Implemented (if known)","2023-07-28"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Male Factor","Female Factor"]
[55,24.11,24.11]
[56,23.53,23.53]
[57,22.95,22.95]
[58,22.36,22.36]
[59,21.77,21.77]
[60,21.18,21.18]
[61,20.58,20.58]
[62,19.989999999999998,19.989999999999998]
[63,19.39,19.39]
[64,18.8,18.8]
[65,18.16,18.16]
[66,17.48,17.48]
[67,16.8,16.8]
[68,16.11,16.11]
[69,15.43,15.43]
[70,14.74,14.74]
[71,14.07,14.07]
[72,13.4,13.4]
[73,12.74,12.74]
[74,12.09,12.09]
[75,11.46,11.46]

{"sheet":"x-608","index":51,"n_rows":81,"n_cols":3,"rows_kept":81,"cut":false,"hidden":false,"merged":[]}
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["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","Scheme pays AA"]
["Description","Ill-health pensioner pension offset factors"]
["Gender","Male and Female"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",608]
["Table Reference","0-608"]
["Table Reference in Guidance","Table E1"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)"]
["Date Factors Issued to Client","2023-07-27"]
["Date Factors Implemented (if known)","2023-05-30"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Male Factor","Female Factor"]
[20,28.86,28.86]
[21,28.63,28.63]
[22,28.41,28.41]
[23,28.19,28.19]
[24,27.97,27.97]
[25,27.74,27.74]
[26,27.51,27.51]
[27,27.28,27.28]
[28,27.05,27.05]
[29,26.84,26.84]
[30,26.62,26.62]
[31,26.41,26.41]
[32,26.21,26.21]
[33,26,26]
[34,25.79,25.79]
[35,25.58,25.58]
[36,25.37,25.37]
[37,25.15,25.15]
[38,24.93,24.93]
[39,24.7,24.7]
[40,24.46,24.46]
[41,24.21,24.21]
[42,23.96,23.96]
[43,23.7,23.7]
[44,23.43,23.43]
[45,23.15,23.15]
[46,22.87,22.87]
[47,22.58,22.58]
[48,22.27,22.27]
[49,21.96,21.96]
[50,21.63,21.63]
[51,21.28,21.28]
[52,20.92,20.92]
[53,20.54,20.54]
[54,20.149999999999999,20.149999999999999]
[55,19.739999999999998,19.739999999999998]
[56,19.32,19.32]
[57,18.88,18.88]
[58,18.43,18.43]
[59,17.96,17.96]
[60,17.48,17.48]
[61,16.989999999999998,16.989999999999998]
[62,16.48,16.48]
[63,15.96,15.96]
[64,15.43,15.43]
[65,14.88,14.88]
[66,14.32,14.32]
[67,13.76,13.76]
[68,13.19,13.19]
[69,12.61,12.61]
[70,12.03,12.03]
[71,11.44,11.44]
[72,10.86,10.86]
[73,10.28,10.28]
[74,9.7100000000000009,9.7100000000000009]
[75,9.15,9.15]

{"sheet":"x-609","index":52,"n_rows":71,"n_cols":3,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
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["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Pre-2015"]
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["Description","Reduction to pension offset on ill health retirement"]
["Gender","Male and Female"]
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["Section Number",0]
["Series Number",609]
["Table Reference","0-609"]
["Table Reference in Guidance","Table B1"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Annual Allowance Charges: Calculation of scheme pays offset.  Factors and guidance.  Dated 19 September 2019 (To be implemented with effect from 6 April 2020)"]
["Date Factors Issued to Client","2023-07-27"]
["Date Factors Implemented (if known)","2023-05-30"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Years Early","Pension Offset Reduction (%) - Males","Pension Offset Reduction (%) - Females"]
[0,0,0]
[1,6,6]
[2,11.4,11.4]
[3,16.399999999999999,16.399999999999999]
[4,21,21]
[5,25.2,25.2]
[6,29.2,29.2]
[7,32.799999999999997,32.799999999999997]
[8,36.1,36.1]
[9,39.200000000000003,39.200000000000003]
[10,42.099999999999994,42.099999999999994]
[11,44.8,44.8]
[12,47.3,47.3]
[13,49.6,49.6]
[14,51.8,51.8]
[15,53.900000000000006,53.900000000000006]
[16,55.900000000000006,55.900000000000006]
[17,57.699999999999996,57.699999999999996]
[18,59.4,59.4]
[19,61,61]
[20,62.6,62.6]
[21,64,64]
[22,65.400000000000006,65.400000000000006]
[23,66.7,66.7]
[24,67.900000000000006,67.900000000000006]
[25,69.099999999999994,69.099999999999994]
[26,70.199999999999989,70.199999999999989]
[27,71.199999999999989,71.199999999999989]
[28,72.2,72.2]
[29,73.2,73.2]
[30,74.099999999999994,74.099999999999994]
[31,75,75]
[32,75.8,75.8]
[33,76.599999999999994,76.599999999999994]
[34,77.400000000000006,77.400000000000006]
[35,78.099999999999994,78.099999999999994]
[36,78.8,78.8]
[37,79.400000000000006,79.400000000000006]
[38,80.100000000000009,80.100000000000009]
[39,80.7,80.7]
[40,81.2,81.2]
[41,81.8,81.8]
[42,82.3,82.3]
[43,82.8,82.8]
[44,83.3,83.3]
[45,83.8,83.8]

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[13,49.6,49.6]
[14,51.8,51.8]
[15,53.900000000000006,53.900000000000006]
[16,55.900000000000006,55.900000000000006]
[17,57.699999999999996,57.699999999999996]
[18,59.4,59.4]
[19,61,61]
[20,62.6,62.6]
[21,64,64]
[22,65.400000000000006,65.400000000000006]
[23,66.7,66.7]
[24,67.900000000000006,67.900000000000006]
[25,69.099999999999994,69.099999999999994]
[26,70.199999999999989,70.199999999999989]
[27,71.199999999999989,71.199999999999989]
[28,72.2,72.2]
[29,73.2,73.2]
[30,74.099999999999994,74.099999999999994]
[31,75,75]
[32,75.8,75.8]
[33,76.599999999999994,76.599999999999994]
[34,77.400000000000006,77.400000000000006]
[35,78.099999999999994,78.099999999999994]
[36,78.8,78.8]
[37,79.400000000000006,79.400000000000006]
[38,80.100000000000009,80.100000000000009]
[39,80.7,80.7]
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[53,20.54,20.54]
[54,20.149999999999999,20.149999999999999]
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["Government Actuary's Department"]
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["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
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["Government Actuary's Department"]
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["Data Item","Factor Table Information"]
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["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
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{"sheet":"x-704","index":61,"n_rows":73,"n_cols":49,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-704"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Pre 2012"]
["Factor Type","Added pension"]
["Description","Additional own and dependants’ pension – regular monthly contributions – Females (cost of purchasing £250 pa AP) - elections that commenced prior to 1 April 2012"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",704]
["Table Reference","0-704"]
["Table Reference in Guidance","Table B"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension - Elections before 1 April 2012.  Factors and guidance.  Dated 19 March 2020"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
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[53]
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{"sheet":"x-705","index":62,"n_rows":73,"n_cols":49,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-705"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","2012-2015"]
["Factor Type","Added pension"]
["Description","Additional own pension - cost of purchasing £250 AP - regular monthly contributions - Males (purchase of additional pension between 1 April 2012 and 31 March 2015)"]
["Gender","Male"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",705]
["Table Reference","0-705"]
["Table Reference in Guidance","Table C"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Contract length (years) 1","Contract length (years) 2","Contract length (years) 3","Contract length (years) 4","Contract length (years) 5","Contract length (years) 6","Contract length (years) 7","Contract length (years) 8","Contract length (years) 9","Contract length (years) 10","Contract length (years) 11","Contract length (years) 12","Contract length (years) 13","Contract length (years) 14","Contract length (years) 15","Contract length (years) 16","Contract length (years) 17","Contract length (years) 18","Contract length (years) 19","Contract length (years) 20","Contract length (years) 21","Contract length (years) 22","Contract length (years) 23","Contract length (years) 24","Contract length (years) 25","Contract length (years) 26","Contract length (years) 27","Contract length (years) 28","Contract length (years) 29","Contract length (years) 30","Contract length (years) 31","Contract length (years) 32","Contract length (years) 33","Contract length (years) 34","Contract length (years) 35","Contract length (years) 36","Contract length (years) 37","Contract length (years) 38","Contract length (years) 39","Contract length (years) 40","Contract length (years) 41","Contract length (years) 42","Contract length (years) 43","Contract length (years) 44","Contract length (years) 45","Contract length (years) 46","Contract length (years) 47","Contract length (years) 48"]
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[19,null,null,null,null,null,null,null,null,25.01,22.9,21.18,19.760000000000002,18.55,17.52,16.63,15.85,15.17,14.57,14.03,13.55,13.12,12.72,12.37,12.04,11.75,11.48,11.23,11,10.78,10.59,10.4,10.23,10.08,9.93,9.7899999999999991,9.67,9.5500000000000007,9.44,9.33,9.24,9.15,9.07,8.99,8.92,8.85]
[20,null,null,null,null,null,null,null,null,25.38,23.24,21.5,20.05,18.82,17.78,16.88,16.09,15.4,14.78,14.24,13.75,13.31,12.91,12.55,12.22,11.92,11.65,11.4,11.16,10.95,10.75,10.56,10.39,10.23,10.08,9.9499999999999993,9.82,9.6999999999999993,9.59,9.48,9.39,9.3000000000000007,9.2100000000000009,9.14,9.06]
[21,null,null,null,null,null,null,null,null,25.75,23.58,21.81,20.34,19.100000000000001,18.04,17.12,16.329999999999998,15.62,15,14.45,13.96,13.51,13.11,12.74,12.41,12.1,11.82,11.57,11.33,11.11,10.91,10.72,10.55,10.39,10.24,10.1,9.9700000000000006,9.85,9.74,9.64,9.5399999999999991,9.4499999999999993,9.3699999999999992,9.2899999999999991]
[22,null,null,null,null,null,null,null,null,26.12,23.92,22.13,20.64,19.38,18.3,17.37,16.57,15.85,15.22,14.66,14.16,13.71,13.3,12.93,12.59,12.28,12,11.74,11.5,11.28,11.08,10.89,10.71,10.55,10.4,10.26,10.130000000000001,10.01,9.9,9.7899999999999991,9.6999999999999993,9.61,9.52]
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[24,null,null,null,null,null,null,null,null,26.88,24.62,22.77,21.24,19.95,18.84,17.88,17.05,16.32,15.67,15.1,14.58,14.12,13.7,13.32,12.97,12.65,12.36,12.1,11.85,11.63,11.42,11.22,11.05,10.88,10.73,10.59,10.46,10.33,10.220000000000001,10.119999999999999,10.02]
[25,null,null,null,null,null,null,null,null,27.27,24.98,23.1,21.55,20.239999999999998,19.11,18.149999999999999,17.3,16.559999999999999,15.9,15.32,14.8,14.33,13.9,13.52,13.16,12.84,12.55,12.28,12.03,11.8,11.59,11.4,11.22,11.05,10.9,10.76,10.63,10.51,10.39,10.29]
[26,null,null,null,null,null,null,null,null,27.67,25.34,23.44,21.86,20.53,19.399999999999999,18.41,17.559999999999999,16.809999999999999,16.14,15.55,15.02,14.54,14.11,13.72,13.36,13.04,12.74,12.47,12.22,11.99,11.78,11.58,11.4,11.23,11.08,10.94,10.8,10.68,10.57]
[27,null,null,null,null,null,null,null,null,28.07,25.71,23.78,22.18,20.83,19.68,18.68,17.82,17.05,16.38,15.78,15.24,14.76,14.32,13.93,13.57,13.24,12.94,12.66,12.41,12.18,11.96,11.77,11.58,11.42,11.26,11.12,10.99,10.86]
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[29,null,null,null,null,null,null,null,null,28.89,26.46,24.48,22.84,21.45,20.260000000000002,19.239999999999998,18.350000000000001,17.559999999999999,16.87,16.25,15.7,15.21,14.76,14.35,13.98,13.65,13.34,13.06,12.8,12.57,12.35,12.15,11.97,11.8,11.65,11.5]
[30,null,null,null,null,null,null,null,null,29.31,26.85,24.84,23.17,21.76,20.56,19.52,18.62,17.82,17.12,16.5,15.94,15.44,14.98,14.57,14.2,13.86,13.55,13.27,13.01,12.77,12.55,12.35,12.17,12,11.85]
[31,null,null,null,null,null,null,null,null,29.73,27.24,25.2,23.51,22.08,20.86,19.809999999999999,18.89,18.09,17.37,16.739999999999998,16.18,15.67,15.21,14.8,14.42,14.08,13.77,13.48,13.22,12.98,12.76,12.56,12.38,12.21]
[32,null,null,null,null,null,null,null,null,30.16,27.63,25.56,23.85,22.4,21.16,20.100000000000001,19.170000000000002,18.350000000000001,17.63,16.989999999999998,16.420000000000002,15.91,15.44,15.03,14.65,14.3,13.99,13.7,13.44,13.2,12.98,12.78,12.59]
[33,null,null,null,null,null,null,null,null,30.59,28.03,25.93,24.19,22.73,21.47,20.39,19.45,18.63,17.899999999999999,17.25,16.670000000000002,16.149999999999999,15.68,15.26,14.88,14.53,14.21,13.93,13.66,13.42,13.2,13]
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[35,null,null,null,null,null,null,null,null,31.48,28.84,26.69,24.9,23.4,22.11,21,20.04,19.190000000000001,18.45,17.78,17.190000000000001,16.66,16.18,15.75,15.37,15.01,14.69,14.4,14.14,13.9]
[36,null,null,null,null,null,null,null,null,31.93,29.26,27.08,25.27,23.74,22.44,21.32,20.34,19.48,18.73,18.059999999999999,17.46,16.93,16.45,16.010000000000002,15.62,15.27,14.95,14.66,14.39]
[37,null,null,null,null,null,null,null,null,32.4,29.69,27.48,25.64,24.1,22.78,21.64,20.65,19.79,19.02,18.350000000000001,17.739999999999998,17.2,16.72,16.28,15.89,15.54,15.21,14.92]
[38,null,null,null,null,null,null,null,null,32.869999999999997,30.12,27.88,26.02,24.46,23.12,21.97,20.97,20.100000000000001,19.32,18.64,18.03,17.489999999999998,17,16.57,16.170000000000002,15.81,15.49]
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[46,null,null,null,null,null,null,null,null,37.130000000000003,34.08,31.6,29.55,27.84,26.38,25.13,24.05,23.11,22.29]
[47,null,null,null,null,null,null,null,null,37.74,34.659999999999997,32.15,30.08,28.35,26.88,25.62,24.53,23.58]
[48,null,null,null,null,null,null,null,null,38.380000000000003,35.26,32.729999999999997,30.64,28.88,27.4,26.13,25.03]
[49,null,null,null,null,null,null,null,null,39.04,35.89,33.33,31.21,29.44,27.94,26.66]
[50,null,null,null,null,null,null,null,null,39.729999999999997,36.54,33.950000000000003,31.82,30.03,28.52]
[51,null,null,null,null,null,null,null,null,40.46,37.229999999999997,34.619999999999997,32.46,30.65]
[52,null,null,null,null,null,null,null,null,41.23,37.96,35.31,33.130000000000003]
[53,null,null,null,null,null,null,null,null,42.03,38.72,36.04]
[54,null,null,null,null,null,null,null,null,42.86,39.51]
[55,null,null,null,null,null,null,null,null,43.72]
[56]
[57]
[58]
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[62]
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{"sheet":"x-706","index":63,"n_rows":73,"n_cols":49,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-706"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","2012-2015"]
["Factor Type","Added pension"]
["Description","Additional own pension - cost of purchasing £250 AP - regular monthly contributions - Females (purchase of additional pension between 1 April 2012 and 31 March 2015)"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",706]
["Table Reference","0-706"]
["Table Reference in Guidance","Table D"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Contract length (years) 1","Contract length (years) 2","Contract length (years) 3","Contract length (years) 4","Contract length (years) 5","Contract length (years) 6","Contract length (years) 7","Contract length (years) 8","Contract length (years) 9","Contract length (years) 10","Contract length (years) 11","Contract length (years) 12","Contract length (years) 13","Contract length (years) 14","Contract length (years) 15","Contract length (years) 16","Contract length (years) 17","Contract length (years) 18","Contract length (years) 19","Contract length (years) 20","Contract length (years) 21","Contract length (years) 22","Contract length (years) 23","Contract length (years) 24","Contract length (years) 25","Contract length (years) 26","Contract length (years) 27","Contract length (years) 28","Contract length (years) 29","Contract length (years) 30","Contract length (years) 31","Contract length (years) 32","Contract length (years) 33","Contract length (years) 34","Contract length (years) 35","Contract length (years) 36","Contract length (years) 37","Contract length (years) 38","Contract length (years) 39","Contract length (years) 40","Contract length (years) 41","Contract length (years) 42","Contract length (years) 43","Contract length (years) 44","Contract length (years) 45","Contract length (years) 46","Contract length (years) 47","Contract length (years) 48"]
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["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-707"}]
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["Data Item","Factor Table Information"]
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["Section","2012-2015"]
["Factor Type","Added pension"]
["Description","Additional own and dependant's pension - cost of purchasing £250 AP - regular monthly contributions - Males (purchase of additional pension between 1 April 2012 and 31 March 2015)"]
["Gender","Male"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",707]
["Table Reference","0-707"]
["Table Reference in Guidance","Table E"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
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[]
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{"sheet":"x-708","index":65,"n_rows":73,"n_cols":49,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-708"}]
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["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","2012-2015"]
["Factor Type","Added pension"]
["Description","Additional own and dependant's pension - cost of purchasing £250 AP - regular monthly contributions - Females (purchase of additional pension between 1 April 2012 and 31 March 2015)"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",708]
["Table Reference","0-708"]
["Table Reference in Guidance","Table F"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension for elections April 2012 to March 2015.  Factors and guidance.  Dated 19 March 2020"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
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[]
[]
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[17,null,null,null,null,null,null,null,null,26.34,24.12,22.31,20.8,19.53,18.45,17.510000000000002,16.690000000000001,15.97,15.34,14.77,14.26,13.81,13.39,13.02,12.68,12.36,12.08,11.81,11.57,11.35,11.14,10.95,10.77,10.6,10.44,10.3,10.16,10.039999999999999,9.92,9.81,9.7100000000000009,9.61,9.52,9.44,9.36,9.2899999999999991,9.2200000000000006,9.15]
[18,null,null,null,null,null,null,null,null,26.81,24.55,22.71,21.18,19.88,18.78,17.829999999999998,16.989999999999998,16.260000000000002,15.62,15.04,14.52,14.06,13.64,13.26,12.91,12.59,12.3,12.03,11.78,11.56,11.34,11.15,10.97,10.8,10.64,10.49,10.35,10.23,10.11,10,9.89,9.7899999999999991,9.6999999999999993,9.6199999999999992,9.5399999999999991,9.4700000000000006,9.4]
[19,null,null,null,null,null,null,null,null,27.26,24.97,23.09,21.54,20.22,19.100000000000001,18.13,17.28,16.54,15.88,15.3,14.77,14.3,13.87,13.48,13.13,12.81,12.51,12.24,11.99,11.76,11.54,11.34,11.16,10.99,10.83,10.68,10.54,10.41,10.29,10.18,10.07,9.9700000000000006,9.8800000000000008,9.8000000000000007,9.7200000000000006,9.65]
[20,null,null,null,null,null,null,null,null,27.66,25.34,23.43,21.85,20.52,19.38,18.399999999999999,17.54,16.79,16.12,15.52,14.99,14.51,14.08,13.69,13.33,13,12.7,12.42,12.17,11.93,11.72,11.52,11.33,11.15,10.99,10.84,10.7,10.57,10.45,10.34,10.23,10.14,10.050000000000001,9.9600000000000009,9.8800000000000008]
[21,null,null,null,null,null,null,null,null,28.07,25.71,23.78,22.17,20.82,19.670000000000002,18.670000000000002,17.8,17.03,16.36,15.75,15.21,14.73,14.29,13.89,13.53,13.19,12.89,12.61,12.35,12.12,11.9,11.69,11.5,11.33,11.16,11.01,10.87,10.74,10.62,10.51,10.4,10.3,10.210000000000001,10.130000000000001]
[22,null,null,null,null,null,null,null,null,28.48,26.08,24.12,22.5,21.13,19.95,18.940000000000001,18.059999999999999,17.28,16.600000000000001,15.99,15.44,14.95,14.5,14.1,13.73,13.39,13.08,12.8,12.54,12.3,12.08,11.87,11.68,11.5,11.34,11.19,11.04,10.91,10.79,10.68,10.57,10.47,10.38]
[23,null,null,null,null,null,null,null,null,28.89,26.46,24.47,22.82,21.43,20.239999999999998,19.22,18.32,17.54,16.84,16.22,15.67,15.17,14.71,14.3,13.93,13.59,13.28,12.99,12.73,12.48,12.26,12.05,11.86,11.68,11.51,11.36,11.22,11.09,10.96,10.85,10.74,10.65]
[24,null,null,null,null,null,null,null,null,29.31,26.84,24.83,23.16,21.74,20.54,19.5,18.59,17.79,17.09,16.46,15.9,15.39,14.93,14.52,14.14,13.79,13.48,13.19,12.92,12.67,12.45,12.24,12.04,11.86,11.7,11.54,11.4,11.27,11.14,11.03,10.92]
[25,null,null,null,null,null,null,null,null,29.73,27.23,25.19,23.49,22.06,20.84,19.78,18.86,18.05,17.34,16.7,16.13,15.62,15.15,14.73,14.35,14,13.68,13.39,13.12,12.87,12.64,12.43,12.23,12.05,11.88,11.73,11.59,11.45,11.33,11.22]
[26,null,null,null,null,null,null,null,null,30.16,27.63,25.56,23.84,22.38,21.14,20.07,19.14,18.32,17.600000000000001,16.95,16.37,15.85,15.38,14.96,14.57,14.21,13.89,13.59,13.32,13.07,12.84,12.62,12.43,12.25,12.08,11.92,11.78,11.65,11.52]
[27,null,null,null,null,null,null,null,null,30.6,28.03,25.93,24.18,22.71,21.46,20.37,19.420000000000002,18.59,17.86,17.2,16.62,16.09,15.61,15.18,14.79,14.43,14.1,13.8,13.53,13.27,13.04,12.83,12.63,12.45,12.28,12.12,11.98,11.84]
[28,null,null,null,null,null,null,null,null,31.05,28.44,26.31,24.54,23.05,21.77,20.67,19.71,18.87,18.12,17.46,16.87,16.329999999999998,15.85,15.41,15.02,14.65,14.32,14.02,13.74,13.49,13.25,13.03,12.84,12.65,12.48,12.33,12.18]
[29,null,null,null,null,null,null,null,null,31.5,28.85,26.69,24.9,23.38,22.09,20.98,20,19.149999999999999,18.39,17.72,17.12,16.579999999999998,16.09,15.65,15.25,14.88,14.55,14.24,13.96,13.7,13.47,13.25,13.05,12.87,12.7,12.54]
[30,null,null,null,null,null,null,null,null,31.95,29.27,27.08,25.26,23.73,22.41,21.28,20.3,19.43,18.670000000000002,17.98,17.37,16.829999999999998,16.329999999999998,15.89,15.48,15.11,14.77,14.47,14.18,13.92,13.69,13.47,13.27,13.08,12.91]
[31,null,null,null,null,null,null,null,null,32.409999999999997,29.69,27.47,25.63,24.07,22.74,21.59,20.59,19.72,18.940000000000001,18.25,17.63,17.079999999999998,16.579999999999998,16.13,15.72,15.35,15.01,14.7,14.41,14.15,13.91,13.69,13.49,13.31]
[32,null,null,null,null,null,null,null,null,32.880000000000003,30.12,27.87,26,24.42,23.07,21.91,20.9,20.010000000000002,19.22,18.52,17.899999999999999,17.34,16.84,16.38,15.96,15.59,15.25,14.93,14.65,14.39,14.15,13.93,13.73]
[33,null,null,null,null,null,null,null,null,33.35,30.55,28.27,26.37,24.77,23.41,22.23,21.2,20.3,19.510000000000002,18.8,18.170000000000002,17.61,17.100000000000001,16.63,16.22,15.84,15.49,15.18,14.89,14.63,14.39,14.17]
[34,null,null,null,null,null,null,null,null,33.82,30.99,28.68,26.75,25.13,23.75,22.56,21.52,20.61,19.8,19.09,18.45,17.88,17.36,16.899999999999999,16.48,16.100000000000001,15.75,15.43,15.15,14.88,14.64]
[35,null,null,null,null,null,null,null,null,34.31,31.43,29.09,27.14,25.5,24.1,22.89,21.84,20.92,20.100000000000001,19.38,18.739999999999998,18.16,17.64,17.170000000000002,16.75,16.36,16.010000000000002,15.7,15.41,15.15]
[36,null,null,null,null,null,null,null,null,34.799999999999997,31.89,29.51,27.54,25.87,24.45,23.23,22.17,21.23,20.41,19.68,19.03,18.45,17.920000000000002,17.45,17.02,16.64,16.29,15.97,15.68]
[37,null,null,null,null,null,null,null,null,35.299999999999997,32.35,29.94,27.94,26.25,24.82,23.58,22.5,21.56,20.73,19.989999999999998,19.329999999999998,18.739999999999998,18.22,17.739999999999998,17.309999999999999,16.93,16.579999999999998,16.260000000000002]
[38,null,null,null,null,null,null,null,null,35.81,32.82,30.38,28.35,26.64,25.19,23.94,22.85,21.89,21.05,20.309999999999999,19.649999999999999,19.05,18.52,18.05,17.62,17.23,16.88]
[39,null,null,null,null,null,null,null,null,36.33,33.29,30.82,28.77,27.04,25.57,24.3,23.2,22.24,21.39,20.64,19.97,19.38,18.84,18.36,17.93,17.54]
[40,null,null,null,null,null,null,null,null,36.86,33.78,31.28,29.2,27.45,25.97,24.68,23.57,22.6,21.74,20.99,20.309999999999999,19.71,19.18,18.7,18.260000000000002]
[41,null,null,null,null,null,null,null,null,37.4,34.29,31.75,29.65,27.88,26.37,25.08,23.95,22.97,22.11,21.35,20.67,20.07,19.53,19.04]
[42,null,null,null,null,null,null,null,null,37.950000000000003,34.799999999999997,32.24,30.11,28.32,26.8,25.49,24.35,23.36,22.49,21.72,21.04,20.440000000000001,19.899999999999999]
[43,null,null,null,null,null,null,null,null,38.53,35.33,32.729999999999997,30.58,28.77,27.23,25.91,24.77,23.77,22.89,22.12,21.44,20.83]
[44,null,null,null,null,null,null,null,null,39.11,35.880000000000003,33.25,31.07,29.24,27.69,26.35,25.2,24.2,23.31,22.54,21.85]
[45,null,null,null,null,null,null,null,null,39.71,36.44,33.78,31.58,29.73,28.16,26.82,25.66,24.64,23.75,22.97]
[46,null,null,null,null,null,null,null,null,40.340000000000003,37.03,34.340000000000003,32.11,30.25,28.66,27.31,26.13,25.11,24.22]
[47,null,null,null,null,null,null,null,null,40.99,37.64,34.92,32.67,30.79,29.19,27.82,26.64,25.61]
[48,null,null,null,null,null,null,null,null,41.66,38.270000000000003,35.520000000000003,33.25,31.35,29.74,28.36,27.17]
[49,null,null,null,null,null,null,null,null,42.35,38.93,36.15,33.86,31.94,30.31,28.92]
[50,null,null,null,null,null,null,null,null,43.07,39.61,36.81,34.49,32.549999999999997,30.91]
[51,null,null,null,null,null,null,null,null,43.83,40.33,37.5,35.159999999999997,33.200000000000003]
[52,null,null,null,null,null,null,null,null,44.63,41.09,38.229999999999997,35.86]
[53,null,null,null,null,null,null,null,null,45.46,41.88,38.979999999999997]
[54,null,null,null,null,null,null,null,null,46.31,42.69]
[55,null,null,null,null,null,null,null,null,47.2]
[56]
[57]
[58]
[59]
[60]
[61]
[62]
[63]

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["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
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[29,1091,1044,999,956]
[30,1107,1059,1013,969]
[31,1123,1074,1028,983]
[32,1138,1089,1042,997]
[33,1155,1105,1057,1011]
[34,1171,1120,1071,1025]
[35,1188,1136,1086,1039]
[36,1204,1152,1101,1053]
[37,1221,1168,1117,1068]
[38,1239,1184,1132,1082]
[39,1256,1201,1148,1097]
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[41,1292,1235,1180,1128]
[42,1311,1253,1197,1144]
[43,1329,1270,1214,1160]
[44,1348,1288,1231,1176]
[45,1367,1306,1248,1192]
[46,1387,1325,1265,1208]
[47,1407,1344,1283,1225]
[48,1427,1363,1301,1242]
[49,1447,1382,1319,1259]
[50,1468,1401,1337,1275]
[51,1488,1420,1355,1292]
[52,1509,1440,1373,1310]
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[60,1699,1614,1533,1456]
[61,1728,1641,1557,1478]
[62,1760,1670,1583,1501]
[63,1794,1701,1612,1526]
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["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
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["Data Item","Factor Table Information"]
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["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
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[]
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[17,76.95,39.18,26.6,20.309999999999999,16.54,14.03,12.24,10.9,9.86,9.0299999999999994,8.35,7.79,7.31,6.91,6.56,6.25,5.98,5.74,5.53,5.34,5.17,5.0199999999999996,4.88,4.75,4.63,4.5199999999999996,4.42,4.33,4.25,4.17,4.0999999999999996,4.03,3.97,3.91,3.86,3.81,3.76,3.71,3.67,3.63,3.6,3.57,3.53,3.5,3.48,3.45,3.43,3.42]
[18,78.069999999999993,39.75,26.99,20.61,16.79,14.24,12.42,11.06,10.01,9.16,8.48,7.9,7.42,7.01,6.65,6.34,6.07,5.83,5.61,5.42,5.25,5.09,4.95,4.82,4.7,4.59,4.49,4.4000000000000004,4.3099999999999996,4.2300000000000004,4.16,4.09,4.03,3.97,3.92,3.86,3.82,3.77,3.73,3.69,3.66,3.62,3.59,3.56,3.53,3.51,3.5]
[19,79.22,40.340000000000003,27.38,20.91,17.03,14.45,12.61,11.23,10.15,9.3000000000000007,8.6,8.02,7.53,7.11,6.75,6.44,6.16,5.92,5.7,5.5,5.33,5.17,5.0199999999999996,4.8899999999999997,4.7699999999999996,4.66,4.5599999999999996,4.46,4.38,4.3,4.22,4.16,4.09,4.03,3.98,3.93,3.88,3.83,3.79,3.75,3.71,3.68,3.65,3.62,3.59,3.58]
[20,80.37,40.93,27.79,21.22,17.28,14.66,12.79,11.39,10.3,9.44,8.73,8.14,7.64,7.22,6.85,6.53,6.25,6,5.78,5.58,5.41,5.24,5.0999999999999996,4.96,4.84,4.7300000000000004,4.63,4.53,4.4400000000000004,4.3600000000000003,4.29,4.22,4.1500000000000004,4.09,4.04,3.99,3.94,3.89,3.85,3.81,3.78,3.74,3.71,3.68,3.67]
[21,81.55,41.53,28.19,21.53,17.54,14.88,12.98,11.56,10.46,9.58,8.86,8.26,7.76,7.33,6.95,6.63,6.34,6.09,5.87,5.67,5.49,5.32,5.17,5.04,4.91,4.8,4.7,4.5999999999999996,4.51,4.43,4.3499999999999996,4.28,4.22,4.16,4.0999999999999996,4.05,4,3.96,3.91,3.87,3.84,3.8,3.77,3.76]
[22,82.74,42.13,28.6,21.84,17.79,15.09,13.17,11.73,10.61,9.7200000000000006,8.99,8.3800000000000008,7.87,7.43,7.06,6.73,6.44,6.18,5.96,5.75,5.57,5.4,5.25,5.1100000000000003,4.99,4.87,4.7699999999999996,4.67,4.58,4.5,4.42,4.3499999999999996,4.28,4.22,4.17,4.1100000000000003,4.0599999999999996,4.0199999999999996,3.98,3.94,3.9,3.87,3.85]
[23,83.93,42.74,29.02,22.16,18.05,15.31,13.36,11.9,10.76,9.86,9.1199999999999992,8.5,7.98,7.54,7.16,6.83,6.53,6.27,6.04,5.84,5.65,5.48,5.33,5.19,5.0599999999999996,4.95,4.84,4.74,4.6500000000000004,4.57,4.49,4.42,4.3499999999999996,4.29,4.2300000000000004,4.18,4.13,4.08,4.04,4,3.97,3.95]
[24,85.14,43.36,29.43,22.48,18.309999999999999,15.53,13.55,12.07,10.92,10,9.25,8.6300000000000008,8.1,7.65,7.26,6.93,6.63,6.37,6.13,5.92,5.73,5.56,5.41,5.27,5.14,5.0199999999999996,4.91,4.8099999999999996,4.72,4.6399999999999997,4.5599999999999996,4.49,4.42,4.3600000000000003,4.3,4.25,4.2,4.1500000000000004,4.1100000000000003,4.07,4.05]
[25,86.37,43.98,29.86,22.8,18.57,15.76,13.75,12.24,11.08,10.15,9.3800000000000008,8.75,8.2200000000000006,7.76,7.37,7.03,6.73,6.46,6.22,6.01,5.82,5.65,5.49,5.35,5.22,5.0999999999999996,4.99,4.8899999999999997,4.79,4.71,4.63,4.5599999999999996,4.49,4.43,4.37,4.32,4.2699999999999996,4.22,4.18,4.1500000000000004]
[26,87.62,44.62,30.29,23.13,18.84,15.99,13.95,12.42,11.24,10.29,9.52,8.8800000000000008,8.34,7.88,7.48,7.13,6.83,6.56,6.32,6.1,5.91,5.73,5.57,5.43,5.3,5.18,5.0599999999999996,4.96,4.87,4.78,4.7,4.63,4.5599999999999996,4.5,4.4400000000000004,4.3899999999999997,4.34,4.29,4.2699999999999996]
[27,88.88,45.26,30.73,23.47,19.12,16.22,14.15,12.6,11.4,10.44,9.66,9.01,8.4600000000000009,7.99,7.59,7.24,6.93,6.65,6.41,6.19,6,5.82,5.66,5.51,5.38,5.26,5.14,5.04,4.95,4.8600000000000003,4.78,4.71,4.6399999999999997,4.57,4.5199999999999996,4.46,4.41,4.38]
[28,90.16,45.91,31.17,23.81,19.39,16.45,14.36,12.79,11.57,10.6,9.8000000000000007,9.14,8.59,8.11,7.7,7.35,7.03,6.75,6.51,6.28,6.09,5.91,5.74,5.6,5.46,5.34,5.22,5.12,5.03,4.9400000000000004,4.8600000000000003,4.78,4.71,4.6500000000000004,4.59,4.54,4.51]
[29,91.45,46.57,31.62,24.15,19.670000000000002,16.690000000000001,14.57,12.97,11.74,10.75,9.9499999999999993,9.2799999999999994,8.7100000000000009,8.23,7.82,7.45,7.14,6.85,6.6,6.38,6.18,6,5.83,5.68,5.55,5.42,5.31,5.2,5.1100000000000003,5.0199999999999996,4.9400000000000004,4.8600000000000003,4.79,4.7300000000000004,4.67,4.63]
[30,92.76,47.24,32.08,24.5,19.96,16.93,14.78,13.16,11.91,10.91,10.09,9.41,8.84,8.35,7.93,7.56,7.24,6.96,6.7,6.48,6.27,6.09,5.92,5.77,5.63,5.51,5.39,5.29,5.19,5.0999999999999996,5.0199999999999996,4.9400000000000004,4.88,4.8099999999999996,4.7699999999999996]
[31,94.08,47.91,32.53,24.85,20.239999999999998,17.18,14.99,13.35,12.08,11.07,10.24,9.5500000000000007,8.9700000000000006,8.48,8.0500000000000007,7.68,7.35,7.06,6.8,6.57,6.37,6.18,6.01,5.86,5.72,5.59,5.48,5.37,5.27,5.19,5.0999999999999996,5.03,4.96,4.91]
[32,95.41,48.6,33,25.2,20.53,17.420000000000002,15.2,13.54,12.26,11.23,10.39,9.69,9.1,8.6,8.17,7.79,7.46,7.17,6.91,6.67,6.46,6.28,6.11,5.95,5.81,5.68,5.57,5.46,5.36,5.27,5.19,5.12,5.0599999999999996]
[33,96.76,49.29,33.47,25.56,20.83,17.670000000000002,15.42,13.74,12.43,11.39,10.54,9.83,9.24,8.73,8.2899999999999991,7.91,7.57,7.27,7.01,6.77,6.56,6.37,6.2,6.05,5.9,5.78,5.66,5.55,5.45,5.37,5.28,5.22]
[34,98.13,49.98,33.94,25.93,21.12,17.93,15.64,13.94,12.61,11.55,10.69,9.98,9.3699999999999992,8.86,8.41,8.02,7.68,7.38,7.12,6.88,6.67,6.47,6.3,6.14,6,5.87,5.75,5.65,5.55,5.46,5.39]
[35,99.52,50.69,34.42,26.3,21.43,18.18,15.87,14.14,12.79,11.72,10.85,10.119999999999999,9.51,8.99,8.5399999999999991,8.14,7.8,7.5,7.23,6.99,6.77,6.58,6.4,6.24,6.1,5.97,5.85,5.75,5.65,5.57]
[36,100.92,51.41,34.909999999999997,26.67,21.73,18.440000000000001,16.100000000000001,14.34,12.98,11.89,11.01,10.27,9.65,9.1199999999999992,8.66,8.27,7.92,7.61,7.34,7.1,6.88,6.68,6.51,6.35,6.21,6.08,5.96,5.85,5.77]
[37,102.35,52.14,35.409999999999997,27.05,22.04,18.71,16.329999999999998,14.55,13.17,12.07,11.17,10.42,9.7899999999999991,9.26,8.8000000000000007,8.39,8.0399999999999991,7.73,7.46,7.21,6.99,6.8,6.62,6.46,6.31,6.18,6.07,5.97]
[38,103.8,52.88,35.909999999999997,27.44,22.36,18.98,16.559999999999999,14.76,13.36,12.24,11.33,10.58,9.94,9.4,8.93,8.52,8.17,7.86,7.58,7.33,7.11,6.91,6.73,6.57,6.43,6.3,6.19]
[39,105.27,53.63,36.42,27.83,22.68,19.25,16.809999999999999,14.98,13.56,12.43,11.5,10.74,10.09,9.5399999999999991,9.07,8.66,8.3000000000000007,7.98,7.7,7.45,7.23,7.03,6.85,6.69,6.55,6.43]
[40,106.76,54.39,36.94,28.23,23.01,19.53,17.05,15.2,13.76,12.61,11.68,10.9,10.25,9.69,9.2100000000000009,8.8000000000000007,8.44,8.1199999999999992,7.83,7.58,7.36,7.16,6.98,6.82,6.68]
[41,108.28,55.17,37.479999999999997,28.64,23.34,19.82,17.3,15.42,13.97,12.8,11.86,11.07,10.41,9.85,9.36,8.94,8.58,8.26,7.97,7.72,7.49,7.29,7.11,6.96]
[42,109.82,55.96,38.020000000000003,29.05,23.68,20.11,17.559999999999999,15.66,14.18,13,12.04,11.25,10.58,10.01,9.52,9.1,8.73,8.4,8.1199999999999992,7.86,7.64,7.43,7.26]
[43,111.4,56.77,38.57,29.48,24.03,20.41,17.829999999999998,15.89,14.4,13.2,12.23,11.43,10.75,10.18,9.68,9.26,8.8800000000000008,8.56,8.27,8.01,7.78,7.59]
[44,112.99,57.59,39.130000000000003,29.91,24.39,20.71,18.100000000000001,16.14,14.62,13.41,12.43,11.62,10.93,10.35,9.85,9.42,9.0500000000000007,8.7200000000000006,8.43,8.17,7.95]
[45,114.61,58.42,39.700000000000003,30.35,24.75,21.03,18.37,16.39,14.85,13.63,12.64,11.81,11.12,10.53,10.029999999999999,9.6,9.2200000000000006,8.8800000000000008,8.59,8.34]
[46,116.25,59.26,40.28,30.8,25.13,21.35,18.66,16.649999999999999,15.09,13.86,12.85,12.02,11.32,10.73,10.220000000000001,9.7799999999999994,9.4,9.06,8.77]
[47,117.93,60.13,40.880000000000003,31.27,25.51,21.68,18.96,16.920000000000002,15.35,14.09,13.07,12.23,11.53,10.93,10.42,9.9700000000000006,9.59,9.25]
[48,119.64,61.02,41.49,31.75,25.91,22.03,19.260000000000002,17.2,15.61,14.34,13.31,12.46,11.74,11.14,10.62,10.18,9.7899999999999991]
[49,121.36,61.91,42.11,32.229999999999997,26.31,22.38,19.579999999999998,17.489999999999998,15.87,14.59,13.55,12.69,11.97,11.36,10.84,10.39]
[50,123.1,62.82,42.74,32.72,26.72,22.74,19.899999999999999,17.79,16.149999999999999,14.86,13.8,12.94,12.21,11.59,11.06]
[51,124.87,63.74,43.39,33.229999999999997,27.15,23.12,20.239999999999998,18.100000000000001,16.45,15.14,14.07,13.2,12.46,11.83]
[52,126.69,64.7,44.06,33.76,27.6,23.51,20.6,18.43,16.760000000000002,15.43,14.36,13.47,12.72]
[53,128.55000000000001,65.680000000000007,44.75,34.31,28.06,23.92,20.97,18.78,17.09,15.74,14.65,13.75]
[54,130.43,66.67,45.45,34.869999999999997,28.54,24.34,21.36,19.14,17.420000000000002,16.059999999999999,14.96]
[55,132.35,67.69,46.18,35.450000000000003,29.04,24.78,21.76,19.510000000000002,17.77,16.39]
[56,134.33000000000001,68.75,46.94,36.06,29.56,25.25,22.18,19.899999999999999,18.14]
[57,136.41,69.88,47.74,36.71,30.11,25.74,22.63,20.309999999999999]
[58,138.6,71.06,48.59,37.39,30.69,26.24,23.1]
[59,140.91,72.3,49.47,38.090000000000003,31.28,26.79]
[60,143.37,73.61,50.4,38.82,31.93]
[61,145.97,74.989999999999995,51.37,39.630000000000003]
[62,148.74,76.45,52.44]
[63,151.71,78.040000000000006]
[64,154.87]

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["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
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[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Post 2015"]
["Factor Type","Added pension"]
["Description","Additional pension - Regular monthly contributions - Females with NPA 65 (purchase of additional pension after 1 April 2015)"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",714]
["Table Reference","0-714"]
["Table Reference in Guidance","Table D"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
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[17,76.95,39.18,26.6,20.309999999999999,16.54,14.03,12.24,10.9,9.86,9.0299999999999994,8.35,7.79,7.31,6.91,6.56,6.25,5.98,5.74,5.53,5.34,5.17,5.0199999999999996,4.88,4.75,4.63,4.5199999999999996,4.42,4.33,4.25,4.17,4.0999999999999996,4.03,3.97,3.91,3.86,3.81,3.76,3.71,3.67,3.63,3.6,3.57,3.53,3.5,3.48,3.45,3.43,3.42]
[18,78.069999999999993,39.75,26.99,20.61,16.79,14.24,12.42,11.06,10.01,9.16,8.48,7.9,7.42,7.01,6.65,6.34,6.07,5.83,5.61,5.42,5.25,5.09,4.95,4.82,4.7,4.59,4.49,4.4000000000000004,4.3099999999999996,4.2300000000000004,4.16,4.09,4.03,3.97,3.92,3.86,3.82,3.77,3.73,3.69,3.66,3.62,3.59,3.56,3.53,3.51,3.5]
[19,79.22,40.340000000000003,27.38,20.91,17.03,14.45,12.61,11.23,10.15,9.3000000000000007,8.6,8.02,7.53,7.11,6.75,6.44,6.16,5.92,5.7,5.5,5.33,5.17,5.0199999999999996,4.8899999999999997,4.7699999999999996,4.66,4.5599999999999996,4.46,4.38,4.3,4.22,4.16,4.09,4.03,3.98,3.93,3.88,3.83,3.79,3.75,3.71,3.68,3.65,3.62,3.59,3.58]
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[21,81.55,41.53,28.19,21.53,17.54,14.88,12.98,11.56,10.46,9.58,8.86,8.26,7.76,7.33,6.95,6.63,6.34,6.09,5.87,5.67,5.49,5.32,5.17,5.04,4.91,4.8,4.7,4.5999999999999996,4.51,4.43,4.3499999999999996,4.28,4.22,4.16,4.0999999999999996,4.05,4,3.96,3.91,3.87,3.84,3.8,3.77,3.76]
[22,82.74,42.13,28.6,21.84,17.79,15.09,13.17,11.73,10.61,9.7200000000000006,8.99,8.3800000000000008,7.87,7.43,7.06,6.73,6.44,6.18,5.96,5.75,5.57,5.4,5.25,5.1100000000000003,4.99,4.87,4.7699999999999996,4.67,4.58,4.5,4.42,4.3499999999999996,4.28,4.22,4.17,4.1100000000000003,4.0599999999999996,4.0199999999999996,3.98,3.94,3.9,3.87,3.85]
[23,83.93,42.74,29.02,22.16,18.05,15.31,13.36,11.9,10.76,9.86,9.1199999999999992,8.5,7.98,7.54,7.16,6.83,6.53,6.27,6.04,5.84,5.65,5.48,5.33,5.19,5.0599999999999996,4.95,4.84,4.74,4.6500000000000004,4.57,4.49,4.42,4.3499999999999996,4.29,4.2300000000000004,4.18,4.13,4.08,4.04,4,3.97,3.95]
[24,85.14,43.36,29.43,22.48,18.309999999999999,15.53,13.55,12.07,10.92,10,9.25,8.6300000000000008,8.1,7.65,7.26,6.93,6.63,6.37,6.13,5.92,5.73,5.56,5.41,5.27,5.14,5.0199999999999996,4.91,4.8099999999999996,4.72,4.6399999999999997,4.5599999999999996,4.49,4.42,4.3600000000000003,4.3,4.25,4.2,4.1500000000000004,4.1100000000000003,4.07,4.05]
[25,86.37,43.98,29.86,22.8,18.57,15.76,13.75,12.24,11.08,10.15,9.3800000000000008,8.75,8.2200000000000006,7.76,7.37,7.03,6.73,6.46,6.22,6.01,5.82,5.65,5.49,5.35,5.22,5.0999999999999996,4.99,4.8899999999999997,4.79,4.71,4.63,4.5599999999999996,4.49,4.43,4.37,4.32,4.2699999999999996,4.22,4.18,4.1500000000000004]
[26,87.62,44.62,30.29,23.13,18.84,15.99,13.95,12.42,11.24,10.29,9.52,8.8800000000000008,8.34,7.88,7.48,7.13,6.83,6.56,6.32,6.1,5.91,5.73,5.57,5.43,5.3,5.18,5.0599999999999996,4.96,4.87,4.78,4.7,4.63,4.5599999999999996,4.5,4.4400000000000004,4.3899999999999997,4.34,4.29,4.2699999999999996]
[27,88.88,45.26,30.73,23.47,19.12,16.22,14.15,12.6,11.4,10.44,9.66,9.01,8.4600000000000009,7.99,7.59,7.24,6.93,6.65,6.41,6.19,6,5.82,5.66,5.51,5.38,5.26,5.14,5.04,4.95,4.8600000000000003,4.78,4.71,4.6399999999999997,4.57,4.5199999999999996,4.46,4.41,4.38]
[28,90.16,45.91,31.17,23.81,19.39,16.45,14.36,12.79,11.57,10.6,9.8000000000000007,9.14,8.59,8.11,7.7,7.35,7.03,6.75,6.51,6.28,6.09,5.91,5.74,5.6,5.46,5.34,5.22,5.12,5.03,4.9400000000000004,4.8600000000000003,4.78,4.71,4.6500000000000004,4.59,4.54,4.51]
[29,91.45,46.57,31.62,24.15,19.670000000000002,16.690000000000001,14.57,12.97,11.74,10.75,9.9499999999999993,9.2799999999999994,8.7100000000000009,8.23,7.82,7.45,7.14,6.85,6.6,6.38,6.18,6,5.83,5.68,5.55,5.42,5.31,5.2,5.1100000000000003,5.0199999999999996,4.9400000000000004,4.8600000000000003,4.79,4.7300000000000004,4.67,4.63]
[30,92.76,47.24,32.08,24.5,19.96,16.93,14.78,13.16,11.91,10.91,10.09,9.41,8.84,8.35,7.93,7.56,7.24,6.96,6.7,6.48,6.27,6.09,5.92,5.77,5.63,5.51,5.39,5.29,5.19,5.0999999999999996,5.0199999999999996,4.9400000000000004,4.88,4.8099999999999996,4.7699999999999996]
[31,94.08,47.91,32.53,24.85,20.239999999999998,17.18,14.99,13.35,12.08,11.07,10.24,9.5500000000000007,8.9700000000000006,8.48,8.0500000000000007,7.68,7.35,7.06,6.8,6.57,6.37,6.18,6.01,5.86,5.72,5.59,5.48,5.37,5.27,5.19,5.0999999999999996,5.03,4.96,4.91]
[32,95.41,48.6,33,25.2,20.53,17.420000000000002,15.2,13.54,12.26,11.23,10.39,9.69,9.1,8.6,8.17,7.79,7.46,7.17,6.91,6.67,6.46,6.28,6.11,5.95,5.81,5.68,5.57,5.46,5.36,5.27,5.19,5.12,5.0599999999999996]
[33,96.76,49.29,33.47,25.56,20.83,17.670000000000002,15.42,13.74,12.43,11.39,10.54,9.83,9.24,8.73,8.2899999999999991,7.91,7.57,7.27,7.01,6.77,6.56,6.37,6.2,6.05,5.9,5.78,5.66,5.55,5.45,5.37,5.28,5.22]
[34,98.13,49.98,33.94,25.93,21.12,17.93,15.64,13.94,12.61,11.55,10.69,9.98,9.3699999999999992,8.86,8.41,8.02,7.68,7.38,7.12,6.88,6.67,6.47,6.3,6.14,6,5.87,5.75,5.65,5.55,5.46,5.39]
[35,99.52,50.69,34.42,26.3,21.43,18.18,15.87,14.14,12.79,11.72,10.85,10.119999999999999,9.51,8.99,8.5399999999999991,8.14,7.8,7.5,7.23,6.99,6.77,6.58,6.4,6.24,6.1,5.97,5.85,5.75,5.65,5.57]
[36,100.92,51.41,34.909999999999997,26.67,21.73,18.440000000000001,16.100000000000001,14.34,12.98,11.89,11.01,10.27,9.65,9.1199999999999992,8.66,8.27,7.92,7.61,7.34,7.1,6.88,6.68,6.51,6.35,6.21,6.08,5.96,5.85,5.77]
[37,102.35,52.14,35.409999999999997,27.05,22.04,18.71,16.329999999999998,14.55,13.17,12.07,11.17,10.42,9.7899999999999991,9.26,8.8000000000000007,8.39,8.0399999999999991,7.73,7.46,7.21,6.99,6.8,6.62,6.46,6.31,6.18,6.07,5.97]
[38,103.8,52.88,35.909999999999997,27.44,22.36,18.98,16.559999999999999,14.76,13.36,12.24,11.33,10.58,9.94,9.4,8.93,8.52,8.17,7.86,7.58,7.33,7.11,6.91,6.73,6.57,6.43,6.3,6.19]
[39,105.27,53.63,36.42,27.83,22.68,19.25,16.809999999999999,14.98,13.56,12.43,11.5,10.74,10.09,9.5399999999999991,9.07,8.66,8.3000000000000007,7.98,7.7,7.45,7.23,7.03,6.85,6.69,6.55,6.43]
[40,106.76,54.39,36.94,28.23,23.01,19.53,17.05,15.2,13.76,12.61,11.68,10.9,10.25,9.69,9.2100000000000009,8.8000000000000007,8.44,8.1199999999999992,7.83,7.58,7.36,7.16,6.98,6.82,6.68]
[41,108.28,55.17,37.479999999999997,28.64,23.34,19.82,17.3,15.42,13.97,12.8,11.86,11.07,10.41,9.85,9.36,8.94,8.58,8.26,7.97,7.72,7.49,7.29,7.11,6.96]
[42,109.82,55.96,38.020000000000003,29.05,23.68,20.11,17.559999999999999,15.66,14.18,13,12.04,11.25,10.58,10.01,9.52,9.1,8.73,8.4,8.1199999999999992,7.86,7.64,7.43,7.26]
[43,111.4,56.77,38.57,29.48,24.03,20.41,17.829999999999998,15.89,14.4,13.2,12.23,11.43,10.75,10.18,9.68,9.26,8.8800000000000008,8.56,8.27,8.01,7.78,7.59]
[44,112.99,57.59,39.130000000000003,29.91,24.39,20.71,18.100000000000001,16.14,14.62,13.41,12.43,11.62,10.93,10.35,9.85,9.42,9.0500000000000007,8.7200000000000006,8.43,8.17,7.95]
[45,114.61,58.42,39.700000000000003,30.35,24.75,21.03,18.37,16.39,14.85,13.63,12.64,11.81,11.12,10.53,10.029999999999999,9.6,9.2200000000000006,8.8800000000000008,8.59,8.34]
[46,116.25,59.26,40.28,30.8,25.13,21.35,18.66,16.649999999999999,15.09,13.86,12.85,12.02,11.32,10.73,10.220000000000001,9.7799999999999994,9.4,9.06,8.77]
[47,117.93,60.13,40.880000000000003,31.27,25.51,21.68,18.96,16.920000000000002,15.35,14.09,13.07,12.23,11.53,10.93,10.42,9.9700000000000006,9.59,9.25]
[48,119.64,61.02,41.49,31.75,25.91,22.03,19.260000000000002,17.2,15.61,14.34,13.31,12.46,11.74,11.14,10.62,10.18,9.7899999999999991]
[49,121.36,61.91,42.11,32.229999999999997,26.31,22.38,19.579999999999998,17.489999999999998,15.87,14.59,13.55,12.69,11.97,11.36,10.84,10.39]
[50,123.1,62.82,42.74,32.72,26.72,22.74,19.899999999999999,17.79,16.149999999999999,14.86,13.8,12.94,12.21,11.59,11.06]
[51,124.87,63.74,43.39,33.229999999999997,27.15,23.12,20.239999999999998,18.100000000000001,16.45,15.14,14.07,13.2,12.46,11.83]
[52,126.69,64.7,44.06,33.76,27.6,23.51,20.6,18.43,16.760000000000002,15.43,14.36,13.47,12.72]
[53,128.55000000000001,65.680000000000007,44.75,34.31,28.06,23.92,20.97,18.78,17.09,15.74,14.65,13.75]
[54,130.43,66.67,45.45,34.869999999999997,28.54,24.34,21.36,19.14,17.420000000000002,16.059999999999999,14.96]
[55,132.35,67.69,46.18,35.450000000000003,29.04,24.78,21.76,19.510000000000002,17.77,16.39]
[56,134.33000000000001,68.75,46.94,36.06,29.56,25.25,22.18,19.899999999999999,18.14]
[57,136.41,69.88,47.74,36.71,30.11,25.74,22.63,20.309999999999999]
[58,138.6,71.06,48.59,37.39,30.69,26.24,23.1]
[59,140.91,72.3,49.47,38.090000000000003,31.28,26.79]
[60,143.37,73.61,50.4,38.82,31.93]
[61,145.97,74.989999999999995,51.37,39.630000000000003]
[62,148.74,76.45,52.44]
[63,151.71,78.040000000000006]
[64,154.87]

{"sheet":"x-715","index":70,"n_rows":75,"n_cols":51,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-715"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Post 2015"]
["Factor Type","Added pension"]
["Description","Additional pension - Regular monthly contributions - Males with NPA 66 (purchase of additional pension after 1 April 2015)"]
["Gender","Male"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",715]
["Table Reference","0-715"]
["Table Reference in Guidance","Table E"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
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[17,73.680000000000007,37.520000000000003,25.47,19.45,15.84,13.44,11.72,10.44,9.44,8.65,8,7.46,7,6.61,6.28,5.99,5.73,5.5,5.3,5.1100000000000003,4.95,4.8,4.67,4.55,4.43,4.33,4.24,4.1500000000000004,4.07,3.99,3.92,3.86,3.8,3.75,3.69,3.64,3.6,3.56,3.52,3.48,3.45,3.41,3.38,3.36,3.33,3.31,3.28,3.26,3.26]
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[19,75.84,38.619999999999997,26.22,20.02,16.309999999999999,13.83,12.07,10.75,9.7200000000000006,8.9,8.24,7.68,7.21,6.81,6.46,6.16,5.9,5.66,5.45,5.27,5.0999999999999996,4.95,4.8099999999999996,4.68,4.57,4.46,4.3600000000000003,4.2699999999999996,4.1900000000000004,4.12,4.04,3.98,3.92,3.86,3.81,3.76,3.71,3.67,3.63,3.59,3.56,3.52,3.49,3.47,3.44,3.42,3.41]
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[21,78.069999999999993,39.76,26.99,20.61,16.79,14.24,12.43,11.07,10.01,9.17,8.48,7.91,7.43,7.01,6.66,6.35,6.07,5.83,5.62,5.43,5.25,5.0999999999999996,4.95,4.82,4.71,4.5999999999999996,4.5,4.4000000000000004,4.32,4.24,4.17,4.0999999999999996,4.04,3.98,3.93,3.88,3.83,3.79,3.75,3.71,3.67,3.64,3.61,3.58,3.57]
[22,79.2,40.33,27.38,20.91,17.03,14.45,12.61,11.23,10.16,9.3000000000000007,8.6,8.02,7.53,7.12,6.75,6.44,6.16,5.92,5.7,5.51,5.33,5.17,5.03,4.9000000000000004,4.78,4.67,4.5599999999999996,4.47,4.3899999999999997,4.3099999999999996,4.2300000000000004,4.16,4.0999999999999996,4.04,3.99,3.94,3.89,3.85,3.81,3.77,3.73,3.7,3.67,3.66]
[23,80.34,40.909999999999997,27.77,21.21,17.28,14.66,12.79,11.39,10.3,9.43,8.73,8.14,7.64,7.22,6.85,6.53,6.25,6.01,5.78,5.59,5.41,5.25,5.0999999999999996,4.97,4.8499999999999996,4.7300000000000004,4.63,4.54,4.45,4.37,4.3,4.2300000000000004,4.17,4.1100000000000003,4.05,4,3.95,3.91,3.87,3.83,3.8,3.76,3.75]
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[31,90,45.84,31.12,23.77,19.36,16.43,14.34,12.77,11.56,10.59,9.7899999999999991,9.14,8.58,8.11,7.7,7.34,7.03,6.75,6.51,6.29,6.09,5.91,5.75,5.6,5.47,5.35,5.24,5.14,5.05,4.96,4.88,4.8099999999999996,4.75,4.6900000000000004,4.6500000000000004]
[32,91.27,46.48,31.56,24.11,19.64,16.670000000000002,14.54,12.96,11.72,10.74,9.94,9.27,8.7100000000000009,8.23,7.81,7.45,7.13,6.85,6.61,6.38,6.18,6,5.84,5.69,5.56,5.44,5.32,5.22,5.13,5.04,4.97,4.8899999999999997,4.83,4.79]
[33,92.55,47.14,32.01,24.45,19.920000000000002,16.899999999999999,14.75,13.14,11.89,10.89,10.08,9.4,8.83,8.35,7.93,7.56,7.24,6.96,6.7,6.48,6.28,6.1,5.93,5.78,5.65,5.52,5.41,5.31,5.22,5.13,5.05,4.9800000000000004,4.93]
[34,93.85,47.8,32.46,24.8,20.2,17.14,14.96,13.33,12.06,11.05,10.23,9.5399999999999991,8.9600000000000009,8.4700000000000006,8.0399999999999991,7.67,7.35,7.06,6.81,6.58,6.37,6.19,6.03,5.88,5.74,5.62,5.5,5.4,5.31,5.22,5.14,5.09]
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[36,96.5,49.15,33.380000000000003,25.5,20.78,17.63,15.39,13.71,12.41,11.37,10.52,9.82,9.23,8.7200000000000006,8.2799999999999994,7.9,7.57,7.28,7.02,6.79,6.58,6.39,6.22,6.07,5.93,5.81,5.7,5.59,5.5,5.43]
[37,97.85,49.84,33.85,25.86,21.07,17.88,15.61,13.91,12.59,11.54,10.68,9.9600000000000009,9.36,8.85,8.41,8.0299999999999994,7.69,7.39,7.13,6.89,6.69,6.5,6.33,6.18,6.04,5.91,5.8,5.7,5.62]
[38,99.22,50.55,34.33,26.23,21.37,18.14,15.84,14.11,12.77,11.7,10.83,10.11,9.5,8.98,8.5399999999999991,8.15,7.81,7.51,7.24,7.01,6.8,6.61,6.44,6.28,6.15,6.02,5.91,5.82]
[39,100.62,51.26,34.82,26.6,21.68,18.399999999999999,16.059999999999999,14.32,12.96,11.88,11,10.26,9.65,9.1199999999999992,8.67,8.2799999999999994,7.93,7.63,7.36,7.12,6.91,6.72,6.55,6.4,6.26,6.13,6.03]
[40,102.03,51.98,35.31,26.98,21.99,18.670000000000002,16.3,14.52,13.15,12.05,11.16,10.42,9.8000000000000007,9.26,8.81,8.41,8.06,7.76,7.49,7.25,7.03,6.84,6.67,6.52,6.38,6.26]
[41,103.47,52.72,35.81,27.37,22.31,18.940000000000001,16.54,14.74,13.35,12.24,11.33,10.58,9.9499999999999993,9.41,8.9499999999999993,8.5500000000000007,8.1999999999999993,7.89,7.62,7.38,7.16,6.97,6.8,6.64,6.51]
[42,104.94,53.47,36.33,27.76,22.63,19.21,16.78,14.96,13.55,12.42,11.51,10.75,10.11,9.56,9.1,8.69,8.34,8.0299999999999994,7.75,7.51,7.3,7.1,6.93,6.78]
[43,106.43,54.24,36.85,28.16,22.96,19.5,17.03,15.19,13.76,12.62,11.69,10.92,10.27,9.7200000000000006,9.25,8.84,8.49,8.17,7.9,7.65,7.44,7.24,7.08]
[44,107.94,55.01,37.380000000000003,28.57,23.3,19.79,17.29,15.42,13.97,12.81,11.87,11.1,10.44,9.89,9.41,9,8.64,8.33,8.0500000000000007,7.8,7.58,7.4]
[45,109.47,55.8,37.92,28.99,23.64,20.079999999999998,17.55,15.66,14.19,13.02,12.07,11.28,10.62,10.06,9.58,9.17,8.8000000000000007,8.49,8.2100000000000009,7.96,7.75]
[46,111.02,56.6,38.47,29.42,24,20.39,17.82,15.9,14.42,13.23,12.27,11.48,10.81,10.24,9.76,9.34,8.9700000000000006,8.65,8.3699999999999992,8.1300000000000008]
[47,112.6,57.42,39.04,29.86,24.36,20.7,18.100000000000001,16.16,14.65,13.46,12.48,11.68,11.01,10.43,9.9499999999999993,9.52,9.16,8.83,8.5500000000000007]
[48,114.21,58.25,39.61,30.31,24.73,21.03,18.39,16.420000000000002,14.9,13.69,12.7,11.89,11.21,10.64,10.14,9.7200000000000006,9.34,9.02]
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[51,119.13,60.81,41.39,31.7,25.9,22.05,19.309999999999999,17.27,15.69,14.44,13.43,12.59,11.89,11.29,10.79]
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[53,122.56,62.62,42.67,32.71,26.76,22.8,20,17.899999999999999,16.29,15.01,13.97,13.11,12.4]
[54,124.3,63.55,43.32,33.229999999999997,27.2,23.2,20.36,18.239999999999998,16.600000000000001,15.31,14.26,13.4]
[55,126.09,64.489999999999995,43.99,33.770000000000003,27.66,23.61,20.73,18.59,16.93,15.62,14.56]
[56,127.91,65.47,44.7,34.340000000000003,28.15,24.04,21.12,18.95,17.27,15.95]
[57,129.83000000000001,66.5,45.44,34.94,28.66,24.49,21.53,19.329999999999998,17.649999999999999]
[58,131.84,67.59,46.22,35.56,29.19,24.96,21.96,19.75]
[59,133.94999999999999,68.73,47.03,36.21,29.74,25.45,22.44]
[60,136.19,69.930000000000007,47.88,36.880000000000003,30.31,26]
[61,138.56,71.180000000000007,48.76,37.590000000000003,30.97]
[62,141.09,72.52,49.73,38.4]
[63,143.82,74.02,50.8]
[64,146.87,75.61]
[65,150.04]

{"sheet":"x-716","index":71,"n_rows":75,"n_cols":51,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-716"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Post 2015"]
["Factor Type","Added pension"]
["Description","Additional pension - Regular monthly contributions - Females with NPA 66 (purchase of additional pension after 1 April 2015)"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",716]
["Table Reference","0-716"]
["Table Reference in Guidance","Table F"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
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[17,73.680000000000007,37.520000000000003,25.47,19.45,15.84,13.44,11.72,10.44,9.44,8.65,8,7.46,7,6.61,6.28,5.99,5.73,5.5,5.3,5.1100000000000003,4.95,4.8,4.67,4.55,4.43,4.33,4.24,4.1500000000000004,4.07,3.99,3.92,3.86,3.8,3.75,3.69,3.64,3.6,3.56,3.52,3.48,3.45,3.41,3.38,3.36,3.33,3.31,3.28,3.26,3.26]
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[19,75.84,38.619999999999997,26.22,20.02,16.309999999999999,13.83,12.07,10.75,9.7200000000000006,8.9,8.24,7.68,7.21,6.81,6.46,6.16,5.9,5.66,5.45,5.27,5.0999999999999996,4.95,4.8099999999999996,4.68,4.57,4.46,4.3600000000000003,4.2699999999999996,4.1900000000000004,4.12,4.04,3.98,3.92,3.86,3.81,3.76,3.71,3.67,3.63,3.59,3.56,3.52,3.49,3.47,3.44,3.42,3.41]
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[21,78.069999999999993,39.76,26.99,20.61,16.79,14.24,12.43,11.07,10.01,9.17,8.48,7.91,7.43,7.01,6.66,6.35,6.07,5.83,5.62,5.43,5.25,5.0999999999999996,4.95,4.82,4.71,4.5999999999999996,4.5,4.4000000000000004,4.32,4.24,4.17,4.0999999999999996,4.04,3.98,3.93,3.88,3.83,3.79,3.75,3.71,3.67,3.64,3.61,3.58,3.57]
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[35,95.17,48.47,32.92,25.15,20.49,17.39,15.17,13.52,12.23,11.21,10.37,9.68,9.09,8.59,8.16,7.79,7.46,7.17,6.91,6.68,6.47,6.29,6.12,5.97,5.83,5.71,5.6,5.5,5.4,5.32,5.25]
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[37,97.85,49.84,33.85,25.86,21.07,17.88,15.61,13.91,12.59,11.54,10.68,9.9600000000000009,9.36,8.85,8.41,8.0299999999999994,7.69,7.39,7.13,6.89,6.69,6.5,6.33,6.18,6.04,5.91,5.8,5.7,5.62]
[38,99.22,50.55,34.33,26.23,21.37,18.14,15.84,14.11,12.77,11.7,10.83,10.11,9.5,8.98,8.5399999999999991,8.15,7.81,7.51,7.24,7.01,6.8,6.61,6.44,6.28,6.15,6.02,5.91,5.82]
[39,100.62,51.26,34.82,26.6,21.68,18.399999999999999,16.059999999999999,14.32,12.96,11.88,11,10.26,9.65,9.1199999999999992,8.67,8.2799999999999994,7.93,7.63,7.36,7.12,6.91,6.72,6.55,6.4,6.26,6.13,6.03]
[40,102.03,51.98,35.31,26.98,21.99,18.670000000000002,16.3,14.52,13.15,12.05,11.16,10.42,9.8000000000000007,9.26,8.81,8.41,8.06,7.76,7.49,7.25,7.03,6.84,6.67,6.52,6.38,6.26]
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[43,106.43,54.24,36.85,28.16,22.96,19.5,17.03,15.19,13.76,12.62,11.69,10.92,10.27,9.7200000000000006,9.25,8.84,8.49,8.17,7.9,7.65,7.44,7.24,7.08]
[44,107.94,55.01,37.380000000000003,28.57,23.3,19.79,17.29,15.42,13.97,12.81,11.87,11.1,10.44,9.89,9.41,9,8.64,8.33,8.0500000000000007,7.8,7.58,7.4]
[45,109.47,55.8,37.92,28.99,23.64,20.079999999999998,17.55,15.66,14.19,13.02,12.07,11.28,10.62,10.06,9.58,9.17,8.8000000000000007,8.49,8.2100000000000009,7.96,7.75]
[46,111.02,56.6,38.47,29.42,24,20.39,17.82,15.9,14.42,13.23,12.27,11.48,10.81,10.24,9.76,9.34,8.9700000000000006,8.65,8.3699999999999992,8.1300000000000008]
[47,112.6,57.42,39.04,29.86,24.36,20.7,18.100000000000001,16.16,14.65,13.46,12.48,11.68,11.01,10.43,9.9499999999999993,9.52,9.16,8.83,8.5500000000000007]
[48,114.21,58.25,39.61,30.31,24.73,21.03,18.39,16.420000000000002,14.9,13.69,12.7,11.89,11.21,10.64,10.14,9.7200000000000006,9.34,9.02]
[49,115.83,59.09,40.19,30.76,25.11,21.36,18.690000000000001,16.690000000000001,15.15,13.93,12.93,12.11,11.43,10.84,10.35,9.92,9.5500000000000007]
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[51,119.13,60.81,41.39,31.7,25.9,22.05,19.309999999999999,17.27,15.69,14.44,13.43,12.59,11.89,11.29,10.79]
[52,120.83,61.7,42.02,32.200000000000003,26.32,22.42,19.649999999999999,17.579999999999998,15.99,14.72,13.69,12.85,12.14,11.54]
[53,122.56,62.62,42.67,32.71,26.76,22.8,20,17.899999999999999,16.29,15.01,13.97,13.11,12.4]
[54,124.3,63.55,43.32,33.229999999999997,27.2,23.2,20.36,18.239999999999998,16.600000000000001,15.31,14.26,13.4]
[55,126.09,64.489999999999995,43.99,33.770000000000003,27.66,23.61,20.73,18.59,16.93,15.62,14.56]
[56,127.91,65.47,44.7,34.340000000000003,28.15,24.04,21.12,18.95,17.27,15.95]
[57,129.83000000000001,66.5,45.44,34.94,28.66,24.49,21.53,19.329999999999998,17.649999999999999]
[58,131.84,67.59,46.22,35.56,29.19,24.96,21.96,19.75]
[59,133.94999999999999,68.73,47.03,36.21,29.74,25.45,22.44]
[60,136.19,69.930000000000007,47.88,36.880000000000003,30.31,26]
[61,138.56,71.180000000000007,48.76,37.590000000000003,30.97]
[62,141.09,72.52,49.73,38.4]
[63,143.82,74.02,50.8]
[64,146.87,75.61]
[65,150.04]

{"sheet":"x-717","index":72,"n_rows":76,"n_cols":52,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-717"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Post 2015"]
["Factor Type","Added pension"]
["Description","Additional pension - Regular monthly contributions - Males with NPA 67 (purchase of additional pension after 1 April 2015)"]
["Gender","Male"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",717]
["Table Reference","0-717"]
["Table Reference in Guidance","Table G"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
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[44,103.09,52.54,35.700000000000003,27.29,22.25,18.899999999999999,16.510000000000002,14.72,13.34,12.24,11.34,10.6,9.9700000000000006,9.44,8.99,8.6,8.25,7.95,7.69,7.45,7.24,7.06,6.9]
[45,104.53,53.28,36.21,27.68,22.58,19.18,16.760000000000002,14.95,13.55,12.43,11.52,10.77,10.14,9.61,9.15,8.75,8.41,8.1,7.84,7.6,7.39,7.22]
[46,106,54.03,36.729999999999997,28.09,22.91,19.47,17.010000000000002,15.18,13.76,12.63,11.72,10.96,10.32,9.7799999999999994,9.32,8.92,8.57,8.26,7.99,7.76,7.56]
[47,107.49,54.81,37.26,28.5,23.25,19.760000000000002,17.28,15.42,13.99,12.84,11.92,11.15,10.51,9.9600000000000009,9.49,9.09,8.74,8.43,8.16,7.93]
[48,109,55.59,37.81,28.92,23.61,20.07,17.55,15.67,14.22,13.06,12.12,11.35,10.7,10.15,9.68,9.27,8.92,8.61,8.35]
[49,110.53,56.39,38.35,29.35,23.96,20.38,17.829999999999998,15.93,14.46,13.29,12.34,11.56,10.9,10.35,9.8699999999999992,9.4600000000000009,9.11,8.8000000000000007]
[50,112.06,57.18,38.909999999999997,29.79,24.33,20.7,18.12,16.190000000000001,14.71,13.52,12.57,11.78,11.11,10.55,10.07,9.66,9.31]
[51,113.62,58,39.479999999999997,30.24,24.71,21.03,18.420000000000002,16.47,14.97,13.77,12.81,12.01,11.34,10.77,10.29,9.8800000000000008]
[52,115.2,58.83,40.07,30.7,25.1,21.38,18.73,16.760000000000002,15.24,14.03,13.06,12.25,11.57,11,10.52]
[53,116.82,59.69,40.67,31.18,25.5,21.74,19.059999999999999,17.07,15.53,14.31,13.32,12.5,11.82,11.25]
[54,118.44,60.55,41.28,31.66,25.92,22.1,19.399999999999999,17.38,15.82,14.58,13.58,12.76,12.08]
[55,120.08,61.42,41.9,32.159999999999997,26.34,22.49,19.739999999999998,17.7,16.12,14.87,13.86,13.05]
[56,121.76,62.32,42.55,32.69,26.79,22.89,20.11,18.04,16.440000000000001,15.18,14.17]
[57,123.52,63.27,43.23,33.24,27.27,23.3,20.49,18.39,16.78,15.52]
[58,125.36,64.27,43.95,33.81,27.76,23.73,20.88,18.760000000000002,17.149999999999999]
[59,127.28,65.31,44.69,34.409999999999997,28.26,24.18,21.3,19.18]
[60,129.32,66.400000000000006,45.46,35.020000000000003,28.78,24.66,21.77]
[61,131.46,67.53,46.26,35.67,29.35,25.21]
[62,133.75,68.75,47.14,36.39,30.01]
[63,136.24,70.11,48.15,37.21]
[64,139.03,71.67,49.23]
[65,142.12,73.28]
[66,145.31]

{"sheet":"x-718","index":73,"n_rows":76,"n_cols":52,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-718"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Post 2015"]
["Factor Type","Added pension"]
["Description","Additional pension - Regular monthly contributions - Females with NPA 67 (purchase of additional pension after 1 April 2015)"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",718]
["Table Reference","0-718"]
["Table Reference in Guidance","Table H"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
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[17,70.540000000000006,35.92,24.38,18.62,15.16,12.86,11.22,9.99,9.0399999999999991,8.2799999999999994,7.66,7.14,6.71,6.33,6.01,5.73,5.48,5.27,5.07,4.9000000000000004,4.74,4.5999999999999996,4.47,4.3499999999999996,4.24,4.1500000000000004,4.0599999999999996,3.97,3.9,3.82,3.76,3.7,3.64,3.59,3.54,3.49,3.45,3.41,3.37,3.33,3.3,3.27,3.24,3.21,3.19,3.16,3.14,3.12,3.1,3.1]
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[19,72.599999999999994,36.97,25.1,19.170000000000002,15.61,13.24,11.55,10.29,9.31,8.52,7.88,7.35,6.9,6.52,6.19,5.9,5.65,5.42,5.22,5.04,4.88,4.74,4.5999999999999996,4.4800000000000004,4.37,4.2699999999999996,4.18,4.09,4.01,3.94,3.87,3.81,3.75,3.7,3.64,3.6,3.55,3.51,3.47,3.44,3.4,3.37,3.34,3.32,3.29,3.27,3.25,3.25]
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[43,101.66,51.8,35.200000000000003,26.9,21.93,18.62,16.27,14.5,13.14,12.05,11.16,10.43,9.81,9.2899999999999991,8.84,8.4499999999999993,8.11,7.81,7.54,7.31,7.1,6.92,6.75,6.62]
[44,103.09,52.54,35.700000000000003,27.29,22.25,18.899999999999999,16.510000000000002,14.72,13.34,12.24,11.34,10.6,9.9700000000000006,9.44,8.99,8.6,8.25,7.95,7.69,7.45,7.24,7.06,6.9]
[45,104.53,53.28,36.21,27.68,22.58,19.18,16.760000000000002,14.95,13.55,12.43,11.52,10.77,10.14,9.61,9.15,8.75,8.41,8.1,7.84,7.6,7.39,7.22]
[46,106,54.03,36.729999999999997,28.09,22.91,19.47,17.010000000000002,15.18,13.76,12.63,11.72,10.96,10.32,9.7799999999999994,9.32,8.92,8.57,8.26,7.99,7.76,7.56]
[47,107.49,54.81,37.26,28.5,23.25,19.760000000000002,17.28,15.42,13.99,12.84,11.92,11.15,10.51,9.9600000000000009,9.49,9.09,8.74,8.43,8.16,7.93]
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[49,110.53,56.39,38.35,29.35,23.96,20.38,17.829999999999998,15.93,14.46,13.29,12.34,11.56,10.9,10.35,9.8699999999999992,9.4600000000000009,9.11,8.8000000000000007]
[50,112.06,57.18,38.909999999999997,29.79,24.33,20.7,18.12,16.190000000000001,14.71,13.52,12.57,11.78,11.11,10.55,10.07,9.66,9.31]
[51,113.62,58,39.479999999999997,30.24,24.71,21.03,18.420000000000002,16.47,14.97,13.77,12.81,12.01,11.34,10.77,10.29,9.8800000000000008]
[52,115.2,58.83,40.07,30.7,25.1,21.38,18.73,16.760000000000002,15.24,14.03,13.06,12.25,11.57,11,10.52]
[53,116.82,59.69,40.67,31.18,25.5,21.74,19.059999999999999,17.07,15.53,14.31,13.32,12.5,11.82,11.25]
[54,118.44,60.55,41.28,31.66,25.92,22.1,19.399999999999999,17.38,15.82,14.58,13.58,12.76,12.08]
[55,120.08,61.42,41.9,32.159999999999997,26.34,22.49,19.739999999999998,17.7,16.12,14.87,13.86,13.05]
[56,121.76,62.32,42.55,32.69,26.79,22.89,20.11,18.04,16.440000000000001,15.18,14.17]
[57,123.52,63.27,43.23,33.24,27.27,23.3,20.49,18.39,16.78,15.52]
[58,125.36,64.27,43.95,33.81,27.76,23.73,20.88,18.760000000000002,17.149999999999999]
[59,127.28,65.31,44.69,34.409999999999997,28.26,24.18,21.3,19.18]
[60,129.32,66.400000000000006,45.46,35.020000000000003,28.78,24.66,21.77]
[61,131.46,67.53,46.26,35.67,29.35,25.21]
[62,133.75,68.75,47.14,36.39,30.01]
[63,136.24,70.11,48.15,37.21]
[64,139.03,71.67,49.23]
[65,142.12,73.28]
[66,145.31]

{"sheet":"x-719","index":74,"n_rows":77,"n_cols":53,"rows_kept":77,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-719"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Post 2015"]
["Factor Type","Added pension"]
["Description","Additional pension - Regular monthly contributions - Males with NPA 68 (purchase of additional pension after 1 April 2015)"]
["Gender","Male"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",719]
["Table Reference","0-719"]
["Table Reference in Guidance","Table I"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Arrangement length (years) 1","Arrangement length (years) 2","Arrangement length (years) 3","Arrangement length (years) 4","Arrangement length (years) 5","Arrangement length (years) 6","Arrangement length (years) 7","Arrangement length (years) 8","Arrangement length (years) 9","Arrangement length (years) 10","Arrangement length (years) 11","Arrangement length (years) 12","Arrangement length (years) 13","Arrangement length (years) 14","Arrangement length (years) 15","Arrangement length (years) 16","Arrangement length (years) 17","Arrangement length (years) 18","Arrangement length (years) 19","Arrangement length (years) 20","Arrangement length (years) 21","Arrangement length (years) 22","Arrangement length (years) 23","Arrangement length (years) 24","Arrangement length (years) 25","Arrangement length (years) 26","Arrangement length (years) 27","Arrangement length (years) 28","Arrangement length (years) 29","Arrangement length (years) 30","Arrangement length (years) 31","Arrangement length (years) 32","Arrangement length (years) 33","Arrangement length (years) 34","Arrangement length (years) 35","Arrangement length (years) 36","Arrangement length (years) 37","Arrangement length (years) 38","Arrangement length (years) 39","Arrangement length (years) 40","Arrangement length (years) 41","Arrangement length (years) 42","Arrangement length (years) 43","Arrangement length (years) 44","Arrangement length (years) 45","Arrangement length (years) 46","Arrangement length (years) 47","Arrangement length (years) 48","Arrangement length (years) 49","Arrangement length (years) 50","Arrangement length (years) 51","Arrangement length (years) 52"]
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[18,68.5,34.880000000000003,23.68,18.079999999999998,14.73,12.49,10.9,9.7100000000000009,8.7799999999999994,8.0399999999999991,7.44,6.94,6.51,6.15,5.84,5.57,5.33,5.1100000000000003,4.93,4.76,4.5999999999999996,4.47,4.34,4.2300000000000004,4.12,4.03,3.94,3.86,3.78,3.71,3.65,3.59,3.54,3.48,3.44,3.39,3.35,3.31,3.27,3.24,3.21,3.18,3.15,3.12,3.1,3.08,3.06,3.04,3.02,3.02]
[19,69.489999999999995,35.380000000000003,24.02,18.34,14.94,12.67,11.06,9.85,8.91,8.16,7.55,7.04,6.61,6.24,5.92,5.65,5.4,5.19,5,4.83,4.67,4.53,4.41,4.29,4.18,4.09,4,3.92,3.84,3.77,3.71,3.65,3.59,3.54,3.49,3.44,3.4,3.36,3.32,3.29,3.26,3.23,3.2,3.18,3.15,3.13,3.11,3.09,3.09]
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[27,77.84,39.64,26.91,20.55,16.739999999999998,14.2,12.39,11.04,9.99,9.15,8.4600000000000009,7.89,7.41,7,6.65,6.34,6.07,5.83,5.61,5.42,5.25,5.0999999999999996,4.95,4.83,4.71,4.5999999999999996,4.5,4.41,4.33,4.26,4.1900000000000004,4.12,4.0599999999999996,4.01,3.96,3.91,3.87,3.83,3.79,3.75,3.74]
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[31,82.32,41.92,28.47,21.74,17.71,15.03,13.11,11.68,10.57,9.68,8.9600000000000009,8.36,7.85,7.42,7.04,6.72,6.43,6.18,5.95,5.75,5.57,5.41,5.26,5.13,5,4.8899999999999997,4.79,4.7,4.62,4.54,4.47,4.4000000000000004,4.34,4.29,4.2300000000000004,4.1900000000000004,4.17]
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[33,84.62,43.1,29.27,22.35,18.21,15.45,13.49,12.01,10.87,9.9600000000000009,9.2200000000000006,8.6,8.08,7.63,7.25,6.91,6.62,6.36,6.13,5.92,5.74,5.57,5.42,5.29,5.16,5.05,4.95,4.8600000000000003,4.7699999999999996,4.6900000000000004,4.62,4.55,4.5,4.4400000000000004,4.41]
[34,85.79,43.7,29.67,22.67,18.47,15.67,13.68,12.18,11.03,10.1,9.35,8.7200000000000006,8.19,7.74,7.35,7.01,6.72,6.46,6.22,6.01,5.83,5.66,5.51,5.37,5.25,5.13,5.03,4.9400000000000004,4.8499999999999996,4.7699999999999996,4.7,4.6399999999999997,4.58,4.54]
[35,86.98,44.3,30.09,22.98,18.72,15.89,13.87,12.36,11.18,10.24,9.48,8.85,8.31,7.85,7.46,7.12,6.82,6.55,6.32,6.11,5.92,5.75,5.6,5.46,5.33,5.22,5.12,5.0199999999999996,4.9400000000000004,4.8600000000000003,4.79,4.72,4.68]
[36,88.18,44.92,30.5,23.3,18.989999999999998,16.11,14.06,12.53,11.34,10.39,9.6199999999999992,8.9700000000000006,8.43,7.97,7.57,7.22,6.92,6.65,6.41,6.2,6.01,5.84,5.69,5.55,5.42,5.31,5.2,5.1100000000000003,5.03,4.95,4.88,4.83]
[37,89.39,45.54,30.93,23.63,19.25,16.34,14.26,12.71,11.5,10.54,9.75,9.1,8.5500000000000007,8.09,7.68,7.33,7.02,6.75,6.51,6.3,6.11,5.94,5.78,5.64,5.52,5.4,5.3,5.2,5.12,5.04,4.99]
[38,90.63,46.17,31.36,23.96,19.52,16.57,14.46,12.89,11.67,10.69,9.9,9.24,8.68,8.2100000000000009,7.8,7.44,7.13,6.86,6.62,6.4,6.21,6.03,5.88,5.74,5.61,5.5,5.39,5.3,5.21,5.16]
[39,91.88,46.81,31.79,24.29,19.79,16.8,14.67,13.07,11.83,10.85,10.039999999999999,9.3699999999999992,8.81,8.33,7.92,7.56,7.24,6.97,6.72,6.51,6.31,6.14,5.98,5.84,5.71,5.6,5.5,5.4,5.34]
[40,93.15,47.46,32.24,24.63,20.07,17.04,14.88,13.26,12,11,10.19,9.51,8.94,8.4600000000000009,8.0399999999999991,7.68,7.36,7.08,6.84,6.62,6.42,6.25,6.09,5.95,5.82,5.71,5.6,5.53]
[41,94.44,48.12,32.69,24.98,20.36,17.28,15.09,13.45,12.18,11.17,10.34,9.66,9.08,8.59,8.17,7.8,7.48,7.2,6.95,6.73,6.54,6.36,6.2,6.06,5.93,5.82,5.73]
[42,95.76,48.79,33.15,25.33,20.65,17.53,15.31,13.65,12.36,11.34,10.5,9.81,9.2200000000000006,8.73,8.3000000000000007,7.93,7.61,7.33,7.08,6.85,6.66,6.48,6.32,6.18,6.05,5.95]
[43,97.09,49.48,33.619999999999997,25.69,20.95,17.79,15.54,13.85,12.55,11.51,10.66,9.9600000000000009,9.3699999999999992,8.8699999999999992,8.44,8.07,7.74,7.46,7.21,6.98,6.78,6.61,6.45,6.31,6.19]
[44,98.44,50.17,34.090000000000003,26.06,21.25,18.05,15.77,14.06,12.74,11.69,10.83,10.119999999999999,9.5299999999999994,9.02,8.58,8.2100000000000009,7.88,7.59,7.34,7.12,6.92,6.74,6.58,6.45]
[45,99.81,50.87,34.57,26.43,21.56,18.309999999999999,16,14.27,12.94,11.87,11,10.29,9.68,9.17,8.74,8.36,8.0299999999999994,7.74,7.48,7.26,7.06,6.88,6.73]
[46,101.19,51.59,35.06,26.81,21.87,18.579999999999998,16.239999999999998,14.49,13.14,12.06,11.18,10.46,9.85,9.34,8.89,8.51,8.18,7.89,7.63,7.41,7.21,7.04]
[47,102.6,52.31,35.57,27.21,22.2,18.87,16.489999999999998,14.72,13.35,12.26,11.37,10.64,10.029999999999999,9.51,9.06,8.68,8.34,8.0500000000000007,7.79,7.56,7.37]
[48,104.03,53.06,36.08,27.6,22.53,19.149999999999999,16.75,14.96,13.57,12.47,11.57,10.83,10.210000000000001,9.69,9.24,8.85,8.51,8.2200000000000006,7.96,7.74]
[49,105.46,53.8,36.590000000000003,28,22.86,19.45,17.010000000000002,15.2,13.79,12.68,11.77,11.03,10.4,9.8699999999999992,9.42,9.0299999999999994,8.69,8.39,8.14]
[50,106.9,54.55,37.11,28.41,23.21,19.75,17.28,15.45,14.03,12.9,11.99,11.23,10.6,10.07,9.61,9.2200000000000006,8.8800000000000008,8.59]
[51,108.35,55.31,37.65,28.83,23.56,20.059999999999999,17.57,15.71,14.27,13.13,12.21,11.45,10.81,10.27,9.81,9.42,9.08]
[52,109.83,56.09,38.200000000000003,29.27,23.93,20.38,17.86,15.98,14.53,13.38,12.45,11.68,11.03,10.49,10.029999999999999,9.6300000000000008]
[53,111.33,56.88,38.76,29.71,24.31,20.72,18.16,16.260000000000002,14.8,13.63,12.69,11.91,11.26,10.72,10.26]
[54,112.83,57.68,39.32,30.16,24.69,21.06,18.48,16.559999999999999,15.07,13.89,12.94,12.16,11.5,10.96]
[55,114.34,58.48,39.89,30.63,25.09,21.41,18.8,16.86,15.35,14.16,13.2,12.41,11.77]
[56,115.89,59.31,40.49,31.11,25.5,21.78,19.14,17.170000000000002,15.65,14.45,13.48,12.7]
[57,117.49,60.19,41.12,31.62,25.94,22.17,19.489999999999998,17.489999999999998,15.96,14.75,13.79]
[58,119.17,61.09,41.78,32.14,26.39,22.56,19.850000000000001,17.84,16.29,15.09]
[59,120.92,62.04,42.45,32.69,26.84,22.97,20.23,18.190000000000001,16.66]
[60,122.76,63.03,43.15,33.24,27.32,23.41,20.63,18.62]
[61,124.69,64.05,43.88,33.83,27.84,23.87,21.11]
[62,126.75,65.150000000000006,44.67,34.49,28.41,24.43]
[63,128.99,66.39,45.59,35.24,29.07]
[64,131.53,67.8,46.63,36.06]
[65,134.35,69.349999999999994,47.71]
[66,137.38999999999999,70.959999999999994]
[67,140.57]

{"sheet":"x-720","index":75,"n_rows":77,"n_cols":53,"rows_kept":77,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Added pension - x-720"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","Post 2015"]
["Factor Type","Added pension"]
["Description","Additional pension - Regular monthly contributions - Females with NPA 68 (purchase of additional pension after 1 April 2015)"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",720]
["Table Reference","0-720"]
["Table Reference in Guidance","Table J"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of additional pension – contracts commencing on or after 1 April 2015 or paid for by the employer.  Factors and guidance.  Dated 23 March 2019"]
["Date Factors Issued to Client","2023-11-03"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Arrangement length (years) 1","Arrangement length (years) 2","Arrangement length (years) 3","Arrangement length (years) 4","Arrangement length (years) 5","Arrangement length (years) 6","Arrangement length (years) 7","Arrangement length (years) 8","Arrangement length (years) 9","Arrangement length (years) 10","Arrangement length (years) 11","Arrangement length (years) 12","Arrangement length (years) 13","Arrangement length (years) 14","Arrangement length (years) 15","Arrangement length (years) 16","Arrangement length (years) 17","Arrangement length (years) 18","Arrangement length (years) 19","Arrangement length (years) 20","Arrangement length (years) 21","Arrangement length (years) 22","Arrangement length (years) 23","Arrangement length (years) 24","Arrangement length (years) 25","Arrangement length (years) 26","Arrangement length (years) 27","Arrangement length (years) 28","Arrangement length (years) 29","Arrangement length (years) 30","Arrangement length (years) 31","Arrangement length (years) 32","Arrangement length (years) 33","Arrangement length (years) 34","Arrangement length (years) 35","Arrangement length (years) 36","Arrangement length (years) 37","Arrangement length (years) 38","Arrangement length (years) 39","Arrangement length (years) 40","Arrangement length (years) 41","Arrangement length (years) 42","Arrangement length (years) 43","Arrangement length (years) 44","Arrangement length (years) 45","Arrangement length (years) 46","Arrangement length (years) 47","Arrangement length (years) 48","Arrangement length (years) 49","Arrangement length (years) 50","Arrangement length (years) 51","Arrangement length (years) 52"]
[16,66.569999999999993,33.89,23.01,17.57,14.31,12.14,10.59,9.43,8.5299999999999994,7.81,7.23,6.74,6.33,5.97,5.67,5.41,5.17,4.97,4.78,4.62,4.47,4.34,4.22,4.1100000000000003,4,3.91,3.83,3.75,3.67,3.61,3.54,3.49,3.43,3.38,3.33,3.29,3.25,3.21,3.17,3.14,3.11,3.08,3.05,3.03,3,2.98,2.96,2.94,2.92,2.91,2.89,2.86]
[17,67.52,34.380000000000003,23.34,17.82,14.52,12.31,10.74,9.57,8.65,7.93,7.33,6.84,6.42,6.06,5.75,5.49,5.25,5.04,4.8499999999999996,4.6900000000000004,4.54,4.4000000000000004,4.28,4.17,4.0599999999999996,3.97,3.88,3.8,3.73,3.66,3.6,3.54,3.48,3.43,3.38,3.34,3.3,3.26,3.22,3.19,3.16,3.13,3.1,3.08,3.05,3.03,3.01,2.99,2.97,2.95,2.96]
[18,68.5,34.880000000000003,23.68,18.079999999999998,14.73,12.49,10.9,9.7100000000000009,8.7799999999999994,8.0399999999999991,7.44,6.94,6.51,6.15,5.84,5.57,5.33,5.1100000000000003,4.93,4.76,4.5999999999999996,4.47,4.34,4.2300000000000004,4.12,4.03,3.94,3.86,3.78,3.71,3.65,3.59,3.54,3.48,3.44,3.39,3.35,3.31,3.27,3.24,3.21,3.18,3.15,3.12,3.1,3.08,3.06,3.04,3.02,3.02]
[19,69.489999999999995,35.380000000000003,24.02,18.34,14.94,12.67,11.06,9.85,8.91,8.16,7.55,7.04,6.61,6.24,5.92,5.65,5.4,5.19,5,4.83,4.67,4.53,4.41,4.29,4.18,4.09,4,3.92,3.84,3.77,3.71,3.65,3.59,3.54,3.49,3.44,3.4,3.36,3.32,3.29,3.26,3.23,3.2,3.18,3.15,3.13,3.11,3.09,3.09]
[20,70.489999999999995,35.9,24.37,18.61,15.16,12.86,11.22,9.99,9.0399999999999991,8.2799999999999994,7.66,7.14,6.7,6.33,6.01,5.73,5.48,5.27,5.07,4.9000000000000004,4.74,4.5999999999999996,4.47,4.3499999999999996,4.25,4.1500000000000004,4.0599999999999996,3.98,3.9,3.83,3.76,3.7,3.64,3.59,3.54,3.5,3.45,3.41,3.38,3.34,3.31,3.28,3.25,3.23,3.2,3.18,3.16,3.16]
[21,71.510000000000005,36.42,24.72,18.88,15.38,13.05,11.38,10.14,9.17,8.4,7.77,7.24,6.8,6.42,6.1,5.81,5.56,5.34,5.15,4.97,4.8099999999999996,4.67,4.54,4.42,4.3099999999999996,4.21,4.12,4.03,3.96,3.89,3.82,3.76,3.7,3.65,3.6,3.55,3.51,3.47,3.43,3.4,3.37,3.34,3.31,3.28,3.26,3.24,3.23]
[22,72.540000000000006,36.94,25.08,19.149999999999999,15.6,13.23,11.55,10.28,9.3000000000000007,8.52,7.88,7.35,6.9,6.52,6.19,5.9,5.64,5.42,5.22,5.04,4.88,4.74,4.5999999999999996,4.4800000000000004,4.37,4.2699999999999996,4.18,4.0999999999999996,4.0199999999999996,3.94,3.88,3.81,3.76,3.7,3.65,3.61,3.56,3.52,3.49,3.45,3.42,3.39,3.36,3.34,3.31,3.31]
[23,73.569999999999993,37.46,25.43,19.420000000000002,15.82,13.42,11.71,10.43,9.43,8.64,7.99,7.45,7,6.61,6.28,5.98,5.73,5.5,5.3,5.12,4.95,4.8,4.67,4.55,4.4400000000000004,4.34,4.24,4.16,4.08,4,3.94,3.87,3.81,3.76,3.71,3.66,3.62,3.58,3.54,3.51,3.48,3.45,3.42,3.39,3.39]
[24,74.62,38,25.8,19.7,16.04,13.61,11.88,10.58,9.57,8.76,8.11,7.56,7.1,6.71,6.37,6.07,5.81,5.58,5.37,5.19,5.0199999999999996,4.88,4.74,4.62,4.5,4.4000000000000004,4.3099999999999996,4.22,4.1399999999999997,4.0599999999999996,4,3.93,3.87,3.82,3.77,3.72,3.68,3.64,3.6,3.57,3.53,3.51,3.48,3.47]
[25,75.680000000000007,38.54,26.16,19.98,16.27,13.81,12.05,10.73,9.7100000000000009,8.89,8.2200000000000006,7.67,7.2,6.8,6.46,6.16,5.89,5.66,5.45,5.27,5.0999999999999996,4.95,4.8099999999999996,4.68,4.57,4.47,4.37,4.28,4.2,4.13,4.0599999999999996,3.99,3.93,3.88,3.83,3.78,3.74,3.7,3.66,3.63,3.6,3.57,3.56]
[26,76.75,39.08,26.53,20.260000000000002,16.510000000000002,14,12.22,10.88,9.84,9.02,8.34,7.78,7.31,6.9,6.55,6.25,5.98,5.74,5.53,5.34,5.17,5.0199999999999996,4.88,4.75,4.6399999999999997,4.53,4.4400000000000004,4.3499999999999996,4.2699999999999996,4.1900000000000004,4.12,4.0599999999999996,4,3.94,3.89,3.84,3.8,3.76,3.72,3.69,3.66,3.65]
[27,77.84,39.64,26.91,20.55,16.739999999999998,14.2,12.39,11.04,9.99,9.15,8.4600000000000009,7.89,7.41,7,6.65,6.34,6.07,5.83,5.61,5.42,5.25,5.0999999999999996,4.95,4.83,4.71,4.5999999999999996,4.5,4.41,4.33,4.26,4.1900000000000004,4.12,4.0599999999999996,4.01,3.96,3.91,3.87,3.83,3.79,3.75,3.74]
[28,78.94,40.200000000000003,27.3,20.85,16.98,14.41,12.57,11.2,10.130000000000001,9.2799999999999994,8.58,8.01,7.52,7.1,6.74,6.43,6.16,5.91,5.7,5.5,5.33,5.17,5.03,4.9000000000000004,4.78,4.67,4.57,4.4800000000000004,4.4000000000000004,4.32,4.25,4.1900000000000004,4.13,4.07,4.0199999999999996,3.98,3.93,3.89,3.86,3.84]
[29,80.06,40.770000000000003,27.68,21.14,17.22,14.61,12.75,11.36,10.28,9.41,8.7100000000000009,8.1199999999999992,7.63,7.21,6.84,6.53,6.25,6,5.78,5.58,5.41,5.25,5.0999999999999996,4.97,4.8499999999999996,4.75,4.6500000000000004,4.55,4.47,4.3899999999999997,4.32,4.26,4.2,4.1399999999999997,4.09,4.04,4,3.96,3.94]
[30,81.180000000000007,41.35,28.07,21.44,17.47,14.82,12.93,11.52,10.42,9.5500000000000007,8.83,8.24,7.74,7.31,6.94,6.62,6.34,6.09,5.87,5.67,5.49,5.33,5.18,5.05,4.93,4.82,4.72,4.63,4.54,4.46,4.3899999999999997,4.33,4.2699999999999996,4.21,4.16,4.1100000000000003,4.07,4.05]
[31,82.32,41.92,28.47,21.74,17.71,15.03,13.11,11.68,10.57,9.68,8.9600000000000009,8.36,7.85,7.42,7.04,6.72,6.43,6.18,5.95,5.75,5.57,5.41,5.26,5.13,5,4.8899999999999997,4.79,4.7,4.62,4.54,4.47,4.4000000000000004,4.34,4.29,4.2300000000000004,4.1900000000000004,4.17]
[32,83.46,42.51,28.86,22.05,17.96,15.24,13.3,11.85,10.72,9.82,9.09,8.48,7.96,7.52,7.14,6.81,6.52,6.27,6.04,5.84,5.65,5.49,5.34,5.21,5.08,4.97,4.87,4.78,4.6900000000000004,4.6100000000000003,4.54,4.4800000000000004,4.42,4.3600000000000003,4.3099999999999996,4.29]
[33,84.62,43.1,29.27,22.35,18.21,15.45,13.49,12.01,10.87,9.9600000000000009,9.2200000000000006,8.6,8.08,7.63,7.25,6.91,6.62,6.36,6.13,5.92,5.74,5.57,5.42,5.29,5.16,5.05,4.95,4.8600000000000003,4.7699999999999996,4.6900000000000004,4.62,4.55,4.5,4.4400000000000004,4.41]
[34,85.79,43.7,29.67,22.67,18.47,15.67,13.68,12.18,11.03,10.1,9.35,8.7200000000000006,8.19,7.74,7.35,7.01,6.72,6.46,6.22,6.01,5.83,5.66,5.51,5.37,5.25,5.13,5.03,4.9400000000000004,4.8499999999999996,4.7699999999999996,4.7,4.6399999999999997,4.58,4.54]
[35,86.98,44.3,30.09,22.98,18.72,15.89,13.87,12.36,11.18,10.24,9.48,8.85,8.31,7.85,7.46,7.12,6.82,6.55,6.32,6.11,5.92,5.75,5.6,5.46,5.33,5.22,5.12,5.0199999999999996,4.9400000000000004,4.8600000000000003,4.79,4.72,4.68]
[36,88.18,44.92,30.5,23.3,18.989999999999998,16.11,14.06,12.53,11.34,10.39,9.6199999999999992,8.9700000000000006,8.43,7.97,7.57,7.22,6.92,6.65,6.41,6.2,6.01,5.84,5.69,5.55,5.42,5.31,5.2,5.1100000000000003,5.03,4.95,4.88,4.83]
[37,89.39,45.54,30.93,23.63,19.25,16.34,14.26,12.71,11.5,10.54,9.75,9.1,8.5500000000000007,8.09,7.68,7.33,7.02,6.75,6.51,6.3,6.11,5.94,5.78,5.64,5.52,5.4,5.3,5.2,5.12,5.04,4.99]
[38,90.63,46.17,31.36,23.96,19.52,16.57,14.46,12.89,11.67,10.69,9.9,9.24,8.68,8.2100000000000009,7.8,7.44,7.13,6.86,6.62,6.4,6.21,6.03,5.88,5.74,5.61,5.5,5.39,5.3,5.21,5.16]
[39,91.88,46.81,31.79,24.29,19.79,16.8,14.67,13.07,11.83,10.85,10.039999999999999,9.3699999999999992,8.81,8.33,7.92,7.56,7.24,6.97,6.72,6.51,6.31,6.14,5.98,5.84,5.71,5.6,5.5,5.4,5.34]
[40,93.15,47.46,32.24,24.63,20.07,17.04,14.88,13.26,12,11,10.19,9.51,8.94,8.4600000000000009,8.0399999999999991,7.68,7.36,7.08,6.84,6.62,6.42,6.25,6.09,5.95,5.82,5.71,5.6,5.53]
[41,94.44,48.12,32.69,24.98,20.36,17.28,15.09,13.45,12.18,11.17,10.34,9.66,9.08,8.59,8.17,7.8,7.48,7.2,6.95,6.73,6.54,6.36,6.2,6.06,5.93,5.82,5.73]
[42,95.76,48.79,33.15,25.33,20.65,17.53,15.31,13.65,12.36,11.34,10.5,9.81,9.2200000000000006,8.73,8.3000000000000007,7.93,7.61,7.33,7.08,6.85,6.66,6.48,6.32,6.18,6.05,5.95]
[43,97.09,49.48,33.619999999999997,25.69,20.95,17.79,15.54,13.85,12.55,11.51,10.66,9.9600000000000009,9.3699999999999992,8.8699999999999992,8.44,8.07,7.74,7.46,7.21,6.98,6.78,6.61,6.45,6.31,6.19]
[44,98.44,50.17,34.090000000000003,26.06,21.25,18.05,15.77,14.06,12.74,11.69,10.83,10.119999999999999,9.5299999999999994,9.02,8.58,8.2100000000000009,7.88,7.59,7.34,7.12,6.92,6.74,6.58,6.45]
[45,99.81,50.87,34.57,26.43,21.56,18.309999999999999,16,14.27,12.94,11.87,11,10.29,9.68,9.17,8.74,8.36,8.0299999999999994,7.74,7.48,7.26,7.06,6.88,6.73]
[46,101.19,51.59,35.06,26.81,21.87,18.579999999999998,16.239999999999998,14.49,13.14,12.06,11.18,10.46,9.85,9.34,8.89,8.51,8.18,7.89,7.63,7.41,7.21,7.04]
[47,102.6,52.31,35.57,27.21,22.2,18.87,16.489999999999998,14.72,13.35,12.26,11.37,10.64,10.029999999999999,9.51,9.06,8.68,8.34,8.0500000000000007,7.79,7.56,7.37]
[48,104.03,53.06,36.08,27.6,22.53,19.149999999999999,16.75,14.96,13.57,12.47,11.57,10.83,10.210000000000001,9.69,9.24,8.85,8.51,8.2200000000000006,7.96,7.74]
[49,105.46,53.8,36.590000000000003,28,22.86,19.45,17.010000000000002,15.2,13.79,12.68,11.77,11.03,10.4,9.8699999999999992,9.42,9.0299999999999994,8.69,8.39,8.14]
[50,106.9,54.55,37.11,28.41,23.21,19.75,17.28,15.45,14.03,12.9,11.99,11.23,10.6,10.07,9.61,9.2200000000000006,8.8800000000000008,8.59]
[51,108.35,55.31,37.65,28.83,23.56,20.059999999999999,17.57,15.71,14.27,13.13,12.21,11.45,10.81,10.27,9.81,9.42,9.08]
[52,109.83,56.09,38.200000000000003,29.27,23.93,20.38,17.86,15.98,14.53,13.38,12.45,11.68,11.03,10.49,10.029999999999999,9.6300000000000008]
[53,111.33,56.88,38.76,29.71,24.31,20.72,18.16,16.260000000000002,14.8,13.63,12.69,11.91,11.26,10.72,10.26]
[54,112.83,57.68,39.32,30.16,24.69,21.06,18.48,16.559999999999999,15.07,13.89,12.94,12.16,11.5,10.96]
[55,114.34,58.48,39.89,30.63,25.09,21.41,18.8,16.86,15.35,14.16,13.2,12.41,11.77]
[56,115.89,59.31,40.49,31.11,25.5,21.78,19.14,17.170000000000002,15.65,14.45,13.48,12.7]
[57,117.49,60.19,41.12,31.62,25.94,22.17,19.489999999999998,17.489999999999998,15.96,14.75,13.79]
[58,119.17,61.09,41.78,32.14,26.39,22.56,19.850000000000001,17.84,16.29,15.09]
[59,120.92,62.04,42.45,32.69,26.84,22.97,20.23,18.190000000000001,16.66]
[60,122.76,63.03,43.15,33.24,27.32,23.41,20.63,18.62]
[61,124.69,64.05,43.88,33.83,27.84,23.87,21.11]
[62,126.75,65.150000000000006,44.67,34.49,28.41,24.43]
[63,128.99,66.39,45.59,35.24,29.07]
[64,131.53,67.8,46.63,36.06]
[65,134.35,69.349999999999994,47.71]
[66,137.38999999999999,70.959999999999994]
[67,140.57]

{"sheet":"x-801","index":76,"n_rows":54,"n_cols":29,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Additional survivor benefits - x-801"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","All"]
["Factor Type","Additional survivor benefits"]
["Description","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - male member with female partner"]
["Gender","Male"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",801]
["Table Reference","0-801"]
["Table Reference in Guidance","Table A"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020"]
["Date Factors Issued to Client","2023-09-26"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Payment period (years) 1","Payment period (years) 2","Payment period (years) 3","Payment period (years) 4","Payment period (years) 5","Payment period (years) 6","Payment period (years) 7","Payment period (years) 8","Payment period (years) 9","Payment period (years) 10","Payment period (years) 11","Payment period (years) 12","Payment period (years) 13","Payment period (years) 14","Payment period (years) 15","Payment period (years) 16","Payment period (years) 17","Payment period (years) 18","Payment period (years) 19","Payment period (years) 20","Payment period (years) 21","Payment period (years) 22","Payment period (years) 23","Payment period (years) 24","Payment period (years) 25","Payment period (years) 26","Payment period (years) 27","Payment period (years) 28"]
[37,4.19E-2,2.0899999999999998E-2,1.3899999999999999E-2,1.04E-2,8.3000000000000001E-3,6.8999999999999999E-3,5.8999999999999999E-3,5.1999999999999998E-3,4.5999999999999999E-3,4.1000000000000003E-3,3.8E-3,3.3999999999999998E-3,3.2000000000000002E-3,3.0000000000000001E-3,2.8E-3,2.5999999999999999E-3,2.3999999999999998E-3,2.3E-3,2.2000000000000001E-3,2.0999999999999999E-3,2E-3,1.9E-3,1.8E-3,1.8E-3,1.6999999999999999E-3,1.6000000000000001E-3,1.6000000000000001E-3,1.5E-3]
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{"sheet":"x-802","index":77,"n_rows":53,"n_cols":29,"rows_kept":53,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Additional survivor benefits - x-802"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","All"]
["Factor Type","Additional survivor benefits"]
["Description","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - female member with male partner"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",802]
["Table Reference","0-802"]
["Table Reference in Guidance","Table B"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020"]
["Date Factors Issued to Client","2023-09-26"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Payment period (years) 1","Payment period (years) 2","Payment period (years) 3","Payment period (years) 4","Payment period (years) 5","Payment period (years) 6","Payment period (years) 7","Payment period (years) 8","Payment period (years) 9","Payment period (years) 10","Payment period (years) 11","Payment period (years) 12","Payment period (years) 13","Payment period (years) 14","Payment period (years) 15","Payment period (years) 16","Payment period (years) 17","Payment period (years) 18","Payment period (years) 19","Payment period (years) 20","Payment period (years) 21","Payment period (years) 22","Payment period (years) 23","Payment period (years) 24","Payment period (years) 25","Payment period (years) 26","Payment period (years) 27","Payment period (years) 28"]
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{"sheet":"x-803","index":78,"n_rows":53,"n_cols":29,"rows_kept":53,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Additional survivor benefits - x-803"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","All"]
["Factor Type","Additional survivor benefits"]
["Description","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - male member with male partner"]
["Gender","Male"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",803]
["Table Reference","0-803"]
["Table Reference in Guidance","Table C"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020"]
["Date Factors Issued to Client","2023-09-26"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Payment period (years) 1","Payment period (years) 2","Payment period (years) 3","Payment period (years) 4","Payment period (years) 5","Payment period (years) 6","Payment period (years) 7","Payment period (years) 8","Payment period (years) 9","Payment period (years) 10","Payment period (years) 11","Payment period (years) 12","Payment period (years) 13","Payment period (years) 14","Payment period (years) 15","Payment period (years) 16","Payment period (years) 17","Payment period (years) 18","Payment period (years) 19","Payment period (years) 20","Payment period (years) 21","Payment period (years) 22","Payment period (years) 23","Payment period (years) 24","Payment period (years) 25","Payment period (years) 26","Payment period (years) 27","Payment period (years) 28"]
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{"sheet":"x-804","index":79,"n_rows":54,"n_cols":29,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Additional survivor benefits - x-804"}]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","All"]
["Factor Type","Additional survivor benefits"]
["Description","Cost of one year’s additional survivor benefits - Additional survivor benefit contribution rate - cost expressed as a percentage of full time equivalent salary - female member with female partner"]
["Gender","Female"]
["Factor Age/Period Definition","Age at first contribution"]
["Section Number",0]
["Series Number",804]
["Table Reference","0-804"]
["Table Reference in Guidance","Table D"]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Purchase of Additional Survivor Benefits.  Factors and guidance.  Dated 14 April 2020"]
["Date Factors Issued to Client","2023-09-26"]
["Date Factors Implemented (if known)","2024-04-01"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age","Payment period (years) 1","Payment period (years) 2","Payment period (years) 3","Payment period (years) 4","Payment period (years) 5","Payment period (years) 6","Payment period (years) 7","Payment period (years) 8","Payment period (years) 9","Payment period (years) 10","Payment period (years) 11","Payment period (years) 12","Payment period (years) 13","Payment period (years) 14","Payment period (years) 15","Payment period (years) 16","Payment period (years) 17","Payment period (years) 18","Payment period (years) 19","Payment period (years) 20","Payment period (years) 21","Payment period (years) 22","Payment period (years) 23","Payment period (years) 24","Payment period (years) 25","Payment period (years) 26","Payment period (years) 27","Payment period (years) 28"]
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[44,2.5000000000000001E-2,1.2500000000000001E-2,8.3000000000000001E-3,6.1999999999999998E-3,5.0000000000000001E-3,4.1999999999999997E-3,3.5999999999999999E-3,3.0999999999999999E-3,2.8E-3,2.5000000000000001E-3,2.3E-3,2.0999999999999999E-3,1.9E-3,1.8E-3,1.6999999999999999E-3,1.6000000000000001E-3,1.5E-3,1.4E-3,1.4E-3,1.2999999999999999E-3,1.1999999999999999E-3,"","","","","","",""]
[45,2.4799999999999999E-2,1.24E-2,8.3000000000000001E-3,6.1999999999999998E-3,5.0000000000000001E-3,4.1000000000000003E-3,3.5000000000000001E-3,3.0999999999999999E-3,2.8E-3,2.5000000000000001E-3,2.3E-3,2.0999999999999999E-3,1.9E-3,1.8E-3,1.6999999999999999E-3,1.6000000000000001E-3,1.5E-3,1.4E-3,1.4E-3,1.2999999999999999E-3,"","","","","","","",""]
[46,2.46E-2,1.23E-2,8.2000000000000007E-3,6.1999999999999998E-3,4.8999999999999998E-3,4.1000000000000003E-3,3.5000000000000001E-3,3.0999999999999999E-3,2.8E-3,2.5000000000000001E-3,2.3E-3,2.0999999999999999E-3,1.9E-3,1.8E-3,1.6999999999999999E-3,1.6000000000000001E-3,1.5E-3,1.4E-3,1.2999999999999999E-3,"","","","","","","","",""]
[47,2.4400000000000002E-2,1.2200000000000001E-2,8.0999999999999996E-3,6.1000000000000004E-3,4.8999999999999998E-3,4.1000000000000003E-3,3.5000000000000001E-3,3.0999999999999999E-3,2.7000000000000001E-3,2.5000000000000001E-3,2.3E-3,2.0999999999999999E-3,1.9E-3,1.8E-3,1.6999999999999999E-3,1.6000000000000001E-3,1.5E-3,1.4E-3,"","","","","","","","","",""]
[48,2.4199999999999999E-2,1.21E-2,8.0999999999999996E-3,6.1000000000000004E-3,4.8999999999999998E-3,4.1000000000000003E-3,3.5000000000000001E-3,3.0999999999999999E-3,2.7000000000000001E-3,2.5000000000000001E-3,2.2000000000000001E-3,2.0999999999999999E-3,1.9E-3,1.8E-3,1.6999999999999999E-3,1.6000000000000001E-3,1.5E-3,"","","","","","","","","","",""]
[49,2.4E-2,1.2E-2,8.0000000000000002E-3,6.0000000000000001E-3,4.7999999999999996E-3,4.0000000000000001E-3,3.5000000000000001E-3,3.0000000000000001E-3,2.7000000000000001E-3,2.5000000000000001E-3,2.2000000000000001E-3,2.0999999999999999E-3,1.9E-3,1.8E-3,1.6999999999999999E-3,1.5E-3,"","","","","","","","","","","",""]
[50,2.3800000000000002E-2,1.1900000000000001E-2,8.0000000000000002E-3,6.0000000000000001E-3,4.7999999999999996E-3,4.0000000000000001E-3,3.3999999999999998E-3,3.0000000000000001E-3,2.7000000000000001E-3,2.3999999999999998E-3,2.2000000000000001E-3,2.0999999999999999E-3,1.9E-3,1.8E-3,1.6000000000000001E-3,"","","","","","","","","","","","",""]
[51,2.3599999999999999E-2,1.18E-2,7.9000000000000008E-3,5.8999999999999999E-3,4.7999999999999996E-3,4.0000000000000001E-3,3.3999999999999998E-3,3.0000000000000001E-3,2.7000000000000001E-3,2.3999999999999998E-3,2.2000000000000001E-3,2.0999999999999999E-3,1.9E-3,1.6999999999999999E-3,"","","","","","","","","","","","","",""]
[52,2.3400000000000001E-2,1.17E-2,7.9000000000000008E-3,5.8999999999999999E-3,4.7000000000000002E-3,4.0000000000000001E-3,3.3999999999999998E-3,3.0000000000000001E-3,2.7000000000000001E-3,2.3999999999999998E-3,2.2000000000000001E-3,2E-3,1.9E-3,"","","","","","","","","","","","","","",""]
[53,2.3199999999999998E-2,1.1599999999999999E-2,7.7999999999999996E-3,5.8999999999999999E-3,4.7000000000000002E-3,3.8999999999999998E-3,3.3999999999999998E-3,3.0000000000000001E-3,2.7000000000000001E-3,2.3999999999999998E-3,2.2000000000000001E-3,2E-3,"","","","","","","","","","","","","","","",""]
[54,2.3E-2,1.15E-2,7.7000000000000002E-3,5.7999999999999996E-3,4.7000000000000002E-3,3.8999999999999998E-3,3.3999999999999998E-3,3.0000000000000001E-3,2.7000000000000001E-3,2.3999999999999998E-3,2.2000000000000001E-3,"","","","","","","","","","","","","","","","",""]
[55,2.2800000000000001E-2,1.14E-2,7.7000000000000002E-3,5.7999999999999996E-3,4.5999999999999999E-3,3.8999999999999998E-3,3.3999999999999998E-3,3.0000000000000001E-3,2.5999999999999999E-3,2.3E-3,"","","","","","","","","","","","","","","","","",""]
[56,2.2499999999999999E-2,1.1299999999999999E-2,7.6E-3,5.7000000000000002E-3,4.5999999999999999E-3,3.8999999999999998E-3,3.3E-3,2.8999999999999998E-3,2.5999999999999999E-3,"","","","","","","","","","","","","","","","","","",""]
[57,2.2200000000000001E-2,1.12E-2,7.4999999999999997E-3,5.7000000000000002E-3,4.5999999999999999E-3,3.8E-3,3.3E-3,2.8999999999999998E-3,"","","","","","","","","","","","","","","","","","","",""]
[58,2.1899999999999999E-2,1.0999999999999999E-2,7.4000000000000003E-3,5.5999999999999999E-3,4.4999999999999997E-3,3.8E-3,3.2000000000000002E-3,"","","","","","","","","","","","","","","","","","","","",""]
[59,2.1499999999999998E-2,1.0800000000000001E-2,7.3000000000000001E-3,5.4999999999999997E-3,4.4000000000000003E-3,3.7000000000000002E-3,"","","","","","","","","","","","","","","","","","","","","",""]
[60,2.1100000000000001E-2,1.06E-2,7.1000000000000004E-3,5.4000000000000003E-3,4.3E-3,"","","","","","","","","","","","","","","","","","","","","","",""]
[61,2.06E-2,1.04E-2,7.0000000000000001E-3,5.1999999999999998E-3,"","","","","","","","","","","","","","","","","","","","","","","",""]
[62,2.01E-2,1.0200000000000001E-2,6.7999999999999996E-3,"","","","","","","","","","","","","","","","","","","","","","","","",""]
[63,1.9599999999999999E-2,9.9000000000000008E-3,"","","","","","","","","","","","","","","","","","","","","","","","","",""]
[64,1.9E-2,"","","","","","","","","","","","","","","","","","","","","","","","","","",""]
[null,"","","","","","","","","","","","","","","","","","","","","","","","","","","",""]

{"sheet":"x-805","index":80,"n_rows":100,"n_cols":4,"rows_kept":100,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["AVC to AP - x-805"]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","All"]
["Factor Type","AVC to AP"]
["Description","Use of accumulated AVCs for additional pension. Amount of additional annual pension for every £100 of accumulated AVCs - retirements in normal health"]
["Gender","Male & Female"]
["Factor Age/Period Definition","Age at date member becomes entitled to an immediate pension or, if later, the date of election under Regulation 17(6) in years and complete months "]
["Section Number",0]
["Series Number",805]
["Table Reference","0-805"]
["Table Reference in Guidance","Table 1 "]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Use of accumulated AVCs to provide additional pension under the scheme.  Factors and guidance.  Dated 16 April 2020"]
["Date Factors Issued to Client","2023-09-26"]
["Date Factors Implemented (if known)","2023-10-03"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age",null,"Pension (£) for member if bought with dependants' benefits","Pension (£) for member only"]
["From ","To "]
["50 years and 0 months","50 years and 5 months",3.58,3.7]
["50 years and 6 months","50 years and 11 months",3.61,3.73]
[null,null,"",""]
["51 years and 0 months","51 years and 5 months",3.65,3.77]
["51 years and 6 months","51 years and 11 months",3.69,3.81]
[null,null,"",""]
["52 years and 0 months","52 years and 5 months",3.72,3.85]
["52 years and 6 months","52 years and 11 months",3.76,3.9]
[null,null,null,""]
["53 years and 0 months","53 years and 5 months",3.8,3.94]
["53 years and 6 months","53 years and 11 months",3.84,3.98]
[null,null,"",""]
["54 years and 0 months","54 years and 5 months",3.89,4.03]
["54 years and 6 months","54 years and 11 months",3.93,4.08]
[null,null,"",""]
["55 years and 0 months","55 years and 5 months",3.97,4.12]
["55 years and 6 months","55 years and 11 months",4.0199999999999996,4.17]
[null,null,"",""]
["56 years and 0 months","56 years and 5 months",4.07,4.22]
["56 years and 6 months","56 years and 11 months",4.1100000000000003,4.28]
[null,null,"",""]
["57 years and 0 months","57 years and 5 months",4.16,4.33]
["57 years and 6 months","57 years and 11 months",4.21,4.3899999999999997]
[null,null,"",""]
["58 years and 0 months","58 years and 5 months",4.2699999999999996,4.4400000000000004]
["58 years and 6 months","58 years and 11 months",4.32,4.5]
[null,null,"",""]
["59 years and 0 months","59 years and 5 months",4.38,4.5599999999999996]
["59 years and 6 months","59 years and 11 months",4.43,4.63]
[null,null,"",""]
["60 years and 0 months","60 years and 5 months",4.49,4.6900000000000004]
["60 years and 6 months","60 years and 11 months",4.55,4.76]
[null,null,"",""]
["61 years and 0 months","61 years and 5 months",4.6100000000000003,4.82]
["61 years and 6 months","61 years and 11 months",4.68,4.8899999999999997]
[null,null,"",""]
["62 years and 0 months","62 years and 5 months",4.75,4.97]
["62 years and 6 months","62 years and 11 months",4.8099999999999996,5.04]
[null,null,"",""]
["63 years and 0 months","63 years and 5 months",4.88,5.12]
["63 years and 6 months","63 years and 11 months",4.96,5.2]
[null,null,"",""]
["64 years and 0 months","64 years and 5 months",5.03,5.28]
["64 years and 6 months","64 years and 11 months",5.1100000000000003,5.36]
[null,null,"",""]
["65 years and 0 months","65 years and 5 months",5.19,5.46]
["65 years and 6 months","65 years and 11 months",5.29,5.56]
[null,null,"",""]
["66 years and 0 months","66 years and 5 months",5.38,5.67]
["66 years and 6 months","66 years and 11 months",5.48,5.78]
[null,null,"",""]
["67 years and 0 months","67 years and 5 months",5.59,5.89]
["67 years and 6 months","67 years and 11 months",5.7,6.02]
[null,null,"",""]
["68 years and 0 months","68 years and 5 months",5.82,6.14]
["68 years and 6 months","68 years and 11 months",5.93,6.27]
[null,null,"",""]
["69 years and 0 months","69 years and 5 months",6.06,6.41]
["69 years and 6 months","69 years and 11 months",6.19,6.56]
[null,null,"",""]
["70 years and 0 months","70 years and 5 months",6.33,6.71]
["70 years and 6 months","70 years and 11 months",6.47,6.86]
[null,null,"",""]
["71 years and 0 months","71 years and 5 months",6.61,7.03]
["71 years and 6 months","71 years and 11 months",6.77,7.2]
[null,null,"",""]
["72 years and 0 months","72 years and 5 months",6.93,7.38]
["72 years and 6 months","72 years and 11 months",7.09,7.56]
[null,null,"",""]
["73 years and 0 months","73 years and 5 months",7.27,7.76]
["73 years and 6 months","73 years and 11 months",7.45,7.96]
[null,null,"",""]
["74 years and 0 months","74 years and 5 months",7.63,8.17]
["74 years and 6 months","74 years and 11 months",7.83,8.3800000000000008]

{"sheet":"x-806","index":81,"n_rows":160,"n_cols":4,"rows_kept":160,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["AVC to AP - x-806"]
[]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section","All"]
["Factor Type","AVC to AP"]
["Description","Use of accumulated AVCs for additional pension. Amount of additional annual pension for every £100 of accumulated AVCs - retirements in ill health"]
["Gender","Male & Female"]
["Factor Age/Period Definition","Age at date member becomes entitled to an immediate pension or, if later, the date of election under Regulation 17(6) in years and complete months "]
["Section Number",0]
["Series Number",806]
["Table Reference","0-806"]
["Table Reference in Guidance","Table 2 "]
["Corresponding Guidance Note","Local Government Pension Scheme (Scotland): Use of accumulated AVCs to provide additional pension under the scheme.  Factors and guidance.  Dated 16 April 2020"]
["Date Factors Issued to Client","2023-09-26"]
["Date Factors Implemented (if known)","2023-10-03"]
["Factor Status","Issued"]
[]
[null,{"$f":"HYPERLINK(\"#'Factor List'!A1\",\"Back to Factor List\")","v":"Back to Factor List"}]
[]
[]
["Age",null,"Pension (£) for member if bought with dependants' benefits","Pension (£) for member only"]
["From ","To "]
["30 years and 0 months","30 years and 5 months",3.27,3.65]
["30 years and 6 months","30 years and 11 months",3.28,3.67]
[null,null,"",""]
["31 years and 0 months","31 years and 5 months",3.3,3.68]
["31 years and 6 months","31 years and 11 months",3.31,3.69]
[null,null,"",""]
["32 years and 0 months","32 years and 5 months",3.33,3.71]
["32 years and 6 months","32 years and 11 months",3.34,3.72]
[null,null,"",""]
["33 years and 0 months","33 years and 5 months",3.36,3.74]
["33 years and 6 months","33 years and 11 months",3.37,3.75]
[null,null,"",""]
["34 years and 0 months","34 years and 5 months",3.39,3.77]
["34 years and 6 months","34 years and 11 months",3.4,3.78]
[null,null,"",""]
["35 years and 0 months","35 years and 5 months",3.42,3.79]
["35 years and 6 months","35 years and 11 months",3.43,3.81]
[null,null,"",""]
["36 years and 0 months","36 years and 5 months",3.45,3.83]
["36 years and 6 months","36 years and 11 months",3.46,3.84]
[null,null,"",""]
["37 years and 0 months","37 years and 5 months",3.48,3.86]
["37 years and 6 months","37 years and 11 months",3.5,3.87]
[null,null,"",""]
["38 years and 0 months","38 years and 5 months",3.52,3.89]
["38 years and 6 months","38 years and 11 months",3.53,3.91]
[null,null,"",""]
["39 years and 0 months","39 years and 5 months",3.55,3.93]
["39 years and 6 months","39 years and 11 months",3.57,3.94]
[null,null,"",""]
["40 years and 0 months","40 years and 5 months",3.59,3.96]
["40 years and 6 months","40 years and 11 months",3.61,3.98]
[null,null,"",""]
["41 years and 0 months","41 years and 5 months",3.63,4]
["41 years and 6 months","41 years and 11 months",3.65,4.0199999999999996]
[null,null,"",""]
["42 years and 0 months","42 years and 5 months",3.67,4.04]
["42 years and 6 months","42 years and 11 months",3.69,4.0599999999999996]
[null,null,"",""]
["43 years and 0 months","43 years and 5 months",3.71,4.08]
["43 years and 6 months","43 years and 11 months",3.74,4.1100000000000003]
[null,null,"",""]
["44 years and 0 months","44 years and 5 months",3.76,4.13]
["44 years and 6 months","44 years and 11 months",3.78,4.1500000000000004]
[null,null,"",""]
["45 years and 0 months","45 years and 5 months",3.81,4.18]
["45 years and 6 months","45 years and 11 months",3.83,4.2]
[null,null,"",""]
["46 years and 0 months","46 years and 5 months",3.86,4.2300000000000004]
["46 years and 6 months","46 years and 11 months",3.89,4.25]
[null,null,"",""]
["47 years and 0 months","47 years and 5 months",3.91,4.28]
["47 years and 6 months","47 years and 11 months",3.94,4.3099999999999996]
[null,null,"",""]
["48 years and 0 months","48 years and 5 months",3.97,4.34]
["48 years and 6 months","48 years and 11 months",4,4.37]
[null,null,"",""]
["49 years and 0 months","49 years and 5 months",4.03,4.4000000000000004]
["49 years and 6 months","49 years and 11 months",4.0599999999999996,4.43]
[null,null,"",""]
["50 years and 0 months","50 years and 5 months",4.0999999999999996,4.47]
["50 years and 6 months","50 years and 11 months",4.13,4.5]
[null,null,"",""]
["51 years and 0 months","51 years and 5 months",4.16,4.54]
["51 years and 6 months","51 years and 11 months",4.2,4.57]
[null,null,"",""]
["52 years and 0 months","52 years and 5 months",4.24,4.6100000000000003]
["52 years and 6 months","52 years and 11 months",4.28,4.6500000000000004]
[null,null,"",""]
["53 years and 0 months","53 years and 5 months",4.32,4.6900000000000004]
["53 years and 6 months","53 years and 11 months",4.3600000000000003,4.74]
[null,null,"",""]
["54 years and 0 months","54 years and 5 months",4.4000000000000004,4.78]
["54 years and 6 months","54 years and 11 months",4.4400000000000004,4.83]
[null,null,"",""]
["55 years and 0 months","55 years and 5 months",4.49,4.88]
["55 years and 6 months","55 years and 11 months",4.53,4.93]
[null,null,"",""]
["56 years and 0 months","56 years and 5 months",4.58,4.9800000000000004]
["56 years and 6 months","56 years and 11 months",4.63,5.03]
[null,null,"",""]
["57 years and 0 months","57 years and 5 months",4.68,5.09]
["57 years and 6 months","57 years and 11 months",4.74,5.14]
[null,null,"",""]
["58 years and 0 months","58 years and 5 months",4.79,5.2]
["58 years and 6 months","58 years and 11 months",4.8499999999999996,5.27]
[null,null,"",""]
["59 years and 0 months","59 years and 5 months",4.91,5.33]
["59 years and 6 months","59 years and 11 months",4.97,5.4]
[null,null,"",""]
["60 years and 0 months","60 years and 5 months",5.03,5.47]
["60 years and 6 months","60 years and 11 months",5.0999999999999996,5.54]
[null,null,"",""]
["61 years and 0 months","61 years and 5 months",5.17,5.61]
["61 years and 6 months","61 years and 11 months",5.24,5.69]
[null,null,"",""]
["62 years and 0 months","62 years and 5 months",5.31,5.77]
["62 years and 6 months","62 years and 11 months",5.38,5.85]
[null,null,"",""]
["63 years and 0 months","63 years and 5 months",5.46,5.94]
["63 years and 6 months","63 years and 11 months",5.54,6.03]
[null,null,"",""]
["64 years and 0 months","64 years and 5 months",5.62,6.12]
["64 years and 6 months","64 years and 11 months",5.71,6.22]
[null,null,"",""]
["65 years and 0 months","65 years and 5 months",5.81,6.33]
["65 years and 6 months","65 years and 11 months",5.93,6.47]
[null,null,"",""]
["66 years and 0 months","66 years and 5 months",6.05,6.62]
["66 years and 6 months","66 years and 11 months",6.19,6.77]
[null,null,"",""]
["67 years and 0 months","67 years and 5 months",6.32,6.92]
["67 years and 6 months","67 years and 11 months",6.47,7.09]
[null,null,"",""]
["68 years and 0 months","68 years and 5 months",6.62,7.26]
["68 years and 6 months","68 years and 11 months",6.77,7.45]
[null,null,"",""]
["69 years and 0 months","69 years and 5 months",6.94,7.64]
["69 years and 6 months","69 years and 11 months",7.11,7.84]
[null,null,"",""]
["70 years and 0 months","70 years and 5 months",7.29,8.0500000000000007]
["70 years and 6 months","70 years and 11 months",7.48,8.2799999999999994]
[null,null,"",""]
["71 years and 0 months","71 years and 5 months",7.67,8.51]
["71 years and 6 months","71 years and 11 months",7.88,8.75]
[null,null,"",""]
["72 years and 0 months","72 years and 5 months",8.09,9.01]
["72 years and 6 months","72 years and 11 months",8.32,9.2799999999999994]
[null,null,"",""]
["73 years and 0 months","73 years and 5 months",8.5500000000000007,9.5500000000000007]
["73 years and 6 months","73 years and 11 months",8.7899999999999991,9.84]
[null,null,"",""]
["74 years and 0 months","74 years and 5 months",9.0399999999999991,10.14]
["74 years and 6 months","74 years and 11 months",9.2899999999999991,10.45]