The factors in Table 701 from age 30 to age 54 should only be used where the member has retired on tier 2 ill-health but subsequent to the member's retirement, the benefits have been uplifted to tier 3 ill-health benefits. The additional ill-health pension is put into payment and the additional lump sum needs to be inversely commuted so that it can be paid with the additional pension.

As the factors for ages below age 55 are only in respect of ill-health pensions, the factors allow for pension increases below age 55. These factors are therefore not applicable to other circumstances. Any cases requiring inverse commutation below age 55 which are not covered by the circumstances outlined previously in this section are not covered by this guidance.