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Firefighters' Pension Scheme (Scotland)

2006 - Pensioner cash equivalents on divorce, pension credits and pension debits

Factor tables

There are 12 tables associated with this guidance note, listed in the table below, which shows:

  • Table ID - the name assigned to the table of factors in the Consolidated Factor Workbook.
  • Alternative table ref. - this shows the name assigned to the tables of factors in our guidance notes prior to the introduction of the Consolidated Factor Workbook and may still be referred to in the explanations of the formulae within this guidance.
  • Factor Type, Section, Description, Gender - give information about the tables of factors so that you can verify that the appropriate table is being used for the circumstances of the case
The required factors can be found by locating the correct table from the Consolidated Factor Workbook, which can be found by selecting the Consolidated Factor Workbook tab in the navigation bar above or use the Download current Consolidated Factor Workbook button on the right of the scheme homepage.

Table ID Alternative table ref. Factor type Section Description Gender
x-305 F1 PenCE 2006 Pensioner cash equivalent factors for divorce purposes - retirement not on grounds of ill health Male
x-306 F2 PenCE 2006 Pensioner cash equivalent factors for divorce purposes - retirement not on grounds of ill health Female
x-307 G1 PenCE 2006 Pensioner cash equivalent factors for divorce purposes - retirement on grounds of ill health Male
x-308 G2 PenCE 2006 Pensioner cash equivalent factors for divorce purposes - retirement on grounds of ill health Female
x-314 J Pension Credit 2006 Factors for calculating the pension credit Male and Female
x-315 J1 Pension Credit 2006 Factors for calculating the pension credit (special members) Male and Female
x-324 L1 Pension Debit 2006 Reduction to pension debit on retirement before age 65 Unisex
x-325 L1S Pension Debit 2006 Reduction to pension debit on retirement before age 60 (special members) Unisex
x-326 L2 Pension Debit 2006 Increase to pension debit on retirement after age 65 Unisex
x-327 L2S Pension Debit 2006 Increase to pension debit on retirement after age 60 (special members) Unisex
x-328 M1 Pension Debit 2006 Reduction to pension debit on ill health retirement Unisex
x-329 M1S Pension Debit 2006 Reduction to pension debit on ill health retirement (special members) Unisex
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